An investment in securities carries with it taxation implications, and any earnings made from securities – income or capital gain – are taxable. As an adviser, you should have a broad understanding of how securities are taxed and therefore tax implications for your clients.
Remember, though, that tax should be one of many aspects an adviser should factor in when providing advice in securities. Here’s our round-up of primary tax issues and some tips for ensuring that tax doesn’t overshadow other equally critical considerations.
In this course you will learn to:
- Outline the importance of considering taxation when investing in securities
- Explain the taxation implications of dividends from shares and income from other types of securities
- Describe how the dividend imputation system works
- Calculate the tax payable on dividends, after adjusting for imputation
- Discuss how capital gains tax CGT applies to shares and other types of securities
- Identify the four ways that capital gains can be treated depending on when a security was purchased by an investor
- Examine the various considerations an adviser must take into account when advising a client on taxation issues applying to securities
- Summarise the taxation treatment of listed securities.
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Each CPD course has specific learning outcomes, reflections and extra resources and activities, and is assessed via a short online multiple choice quiz. You have 8 weeks to complete the course.