About this guide
How this guide helps you and how to get a copy of the guide.
Basic concepts
Information about basic concepts relating to you and your shares.
Dividends, distributions and tax on amounts you receive
Information about dividends, distributions and tax on amounts you receive.
Franking tax offsets
Information about when you are and are not entitled to claim a franking tax offset.
Deductions from dividend income
Expenses that may be deductible when you incur certain expenditure in deriving income from shares.
Dividends and non-resident companies and shareholders
Information about dividends paid or credited by non-resident companies or to non-resident shareholders.
Franking credits attached to a partnership or trust distribution
Information about claiming franking credits attached to a partnership or trust distribution.
Joint ownership of shares
Information about the shares held in joint names, with another person or as a custodian on behalf of a minor.
Liquidation, takeovers, mergers and demergers
Information for if you bought shares in a company that goes into liquidation, been taken over or merged with another.
Rights and options
Information about your rights and options.
Share warrants
Information about the different types of share warrants.
Off-market share buy-backs
Information about off-market share buy-backs and dividends.
Keeping records
Information about the type of records and how long to keep them for share investments.
Private company transactions treated as dividends
Information about Division 7A and private company transactions treated as dividends.
Trust loans, payments and forgiven debts treated as dividends
Information about Division 7A and trust loans, payments and forgiven debts treated as dividends.
Sale or disposal of company bonds and convertible notes
Information about the sale or disposal of company bonds and convertible notes.