Holding Publicly Listed Shares: Fundamentals

Learn the tax fundamentals of holding publicly listed shares as we step through the most common issues and transactions.

In this session, we cover:

• Cost base on purchasing publicly listed shares

• Receiving a dividend: 

  • Key dates

  • Tax outcomes

  • Franking issues

• Individual and Trust shareholders

• Selling shares

  • How to determine which shares are sold

  • Factors to consider when determining which shares to sell

  • ITR disclosures

  • Dealing with disposals post 1 July 2027