Bonus shares and bonus units



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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Bonus shares are additional shares received by a shareholder in respect of shares already owned. These shares may be received by a shareholder as a dividend in whole or in part. The shareholder may also pay an amount to obtain them.

Bonus units may also be received in a similar way.

The CGT rules for bonus shares and bonus units are also very similar. If you have sold bonus shares or bonus units, you may need to seek advice from the ATO to determine your CGT liability.


For more information about the issues covered in this chapter, read the publications Guide to capital gains tax and You and your shares.

Last modified: 06 Oct 2009QC 27431