The various types of investment income and capital gains are taxed depending on both the tax laws specific to certain investments and the entity that holds the investment.

For example, property has specific taxes and tax benefits (e.g. land tax and property depreciation benefits) and it could be held by an individual, a partnership, a company, a trust or a super fund which would further impact tax payable.

So the tax position of an investment will be unique depending on the characteristics of the investment and also the legal owner of the investment.

In the Tax and Structures module we look at how different types of income are taxed, whether this is interest and dividends or capital gains and losses. We also review the different types of ownership options and how each entity is taxed. The outcomes can vary quite dramatically.