This is a quote from the ATO website
"Profits on the sale of shares held in carrying on a business of share trading are included as ordinary income rather than as capital gains."
and
"Shares may be held for either investment or trading purposes, and profits on sale are earned in either case. A person who invests in shares as a share holder (rather than a share trader) does so with the intention of earning income from dividends and receipts, but is not carrying on business activities."
"The question of whether a person is a share trader or a share holder is determined in each individual case."
I just thought this group might have a reliable rule of thumb which could be used to determine whether income was revenue or capital, whether buying and selling is trading or investing.
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This is a quote from the ATO website "Profits on the sale of...
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