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Shares and Taxation

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Table of Contents

About the author. Preface. 1 Th Australian tax system and shares. 2 Share trader or share investor: why all the fuss? 3 Contract notes: the foundations of your taxation records. 4 Taxation and ownership structures. 5 Taxing your share transactions. 6 Taxing your capital gains and losses. 7 Tax-eff ective borrowing to buy shares. 8 Taxation treatment of derivatives. 9 Keeping proper records and tax audits. Glossary. Appendix A: Key historic dates: shares and taxation. Appendix B: Taxing non-residents of Australia. Index.

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