You and your shares 2009-10

Information on income you declare, deductions and credits you can claim, and records you need to keep.

Last updated 28 June 2010

How to obtain this publication

You can download this publication in Portable Document Format (PDF) - download You and your shares 2010 (NAT 2632, PDF, 396KB).

About this guide

Basic concepts

How does a company pay out its profits?

How dividends are taxed

How non-share dividends are taxed

The dividend statement

Taxation implications

Effect on tax payable

Your franking tax offset

When you are not entitled to claim a franking tax offset

Allowable deductions from dividend income

Dividends paid or credited by non-resident companies

Dividends paid or credited to non-resident shareholders

Claiming franking credits attached to a partnership distribution

Joint ownership of shares

Liquidation, takeovers, mergers and demergers

Rights issues

Options

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