The tax issues associated with owning shares can at times be mind-boggling and difficult to understand. This immensely practical guide unravels all of the umpteen taxation rulings that you’ll need to comply with the moment you start buying shares. The book explains in simple terms core tax principles with numerous tax tips, potential traps and practical case studies to reinforce the learning process. So why pay a registered tax agent $250 an hour to solve a problem when you can read this book and find the answer yourself?
Spis treści
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.
O autorze
Jimmy B. Prince is a fellow of CPA Australia, a tax specialist and author of several investment books. He is a former lecturer and tutor in income tax law at La Trobe University and teaches a number of investment courses for the CAE in Melbourne.