Access to securities transactions
You and your tax agent can access third party data that we hold for shares, stapled security and unit transactions through ATO online services.
Downloads available in our online services contain data records reported to us in a standardised form. These records are made available to help you comply with your tax obligations relating to shares, stapled securities or unit holdings.
Don't rely only on the information in these records. You must review your own records to verify that the information is complete and correct. Our information may be incomplete because:
- an organisation has not supplied data yet
- our processing has not been completed
- we have received data that could not be matched to you with high confidence
- the data did not pass all validation processing checks.
Review the Transaction Type and Transaction Description columns in your data download to see if you have to report and pay tax on your securities.
For instructions on how to work out which securities have been sold, see Identifying when shares or units are acquired.
For more information on the other records in the data download, see Understanding your data download report.
Understanding your data download report
Use the definitions in the tables below to understand the fields in your data download report.
- Download fields – all records
- Download fields – securities reported using the transaction method
- Download fields – summary of CGT calculation
Download fields – all records
All records will contain the following fields in the data download report.
|
Fields |
Definition |
|---|---|
|
Security identifier |
This field contains one of the following, the:
|
|
Security name |
This is the full business name of the issuer of the security. |
|
Financial year |
The financial year runs from 1 July to 30 June each year. This field shows which financial year the transaction occurred in – for example, the report will show 2023–24. |
|
Investor count |
The number of investors in the account. |
|
Account ID |
The account reference number provided by the reporter. |
|
HIN/SRN |
This is the identification number given to the investor by the broker or by the issuer of the securities. A security reference number (SRN) is allocated by an issuer to identify a holder on an issuer sponsored or certificated sub-register. Holder Identification Number (HIN) is a number identifying registration on the Clearing House Electronic Subregister System (CHESS). |
|
Transaction date |
This is the date the transaction occurred and will be the acquisition date or disposal date for the shares or units. |
|
Quantity change |
This indicates the impact on the quantity from the transaction. Possible values are:
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|
Transaction type |
Each record is categorised as a particular transaction type which is reported to assist in understanding the impact of each transaction. |
|
Transaction description |
The description provides further detail on the impact of each transaction. For more information, see Shares, units and similar investments. |
|
Quantity |
This is the number of shares or units in the transaction. |
Download fields – securities reported using the transaction method
If a third party reported data on securities you hold using the transaction reporting method, the following fields may be included in the table on the data download.
|
Fields |
Definition |
|---|---|
|
Unit amount |
The price per share or unit. |
|
Value |
The price per share or unit multiplied by the quantity of shares or units in the transaction. |
|
Tax deferred amount |
The total value of any tax deferred payment. |
|
Related ID |
This field contains a security ID to link transactions where a corporate action has impacts across more than one security. |
Download fields – summary of CGT calculation
There may be a summary of a capital gains tax (CGT) calculation included in the data download. This only includes disposals with a cost base calculation and will contain the following additional fields as reported to us.
|
Fields |
Definition |
|---|---|
|
Parcel Selection Method |
Shares or units bought at different times may have different cost bases and this will affect the amount of your gain or loss. This field indicates the basis on which the reporting entity calculated your estimated gain. Possible values are:
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|
Number of disposed securities that were acquired in the last 12 months |
This field indicates how many of the securities reported in the quantity field (number of all securities in the transaction), were acquired within the last 12 months. |
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Tax deferred amount |
The tax deferred distributions associated with the parcel of securities over the entire time they were held. |
|
CGT original acquisition amount |
This is the amount originally paid to acquire the shares or units. |
|
Cost base |
The cost base of a CGT asset is generally the cost of the asset when the investor bought it. However, it also includes certain other costs associated with acquiring, holding and disposing of the asset. If the transaction results in a capital loss from these events, the reduced cost base of the CGT asset should be reported here. |
|
Proceeds |
The amount of money or the value of any asset the investor receives or is entitled to receive as a result of a CGT event. |
|
Gross gain or loss |
The gross capital gain or loss taking into account all the elements of the cost base and any reductions for tax deferred distributions or returns of capital. |
|
Discounted gain |
The capital gain amount taking into account any discount that the taxpayer may be eligible for. If you made a loss or the reporter has not calculated this information, this field may be zero (0). |