External
Policy
Listed securities

Listed securities, including derivative investments and foreign shareholdings, are listed on a stock exchange. They are financial assets for deeming purposes, regardless of whether:

  • they are held in Australia or overseas, and
  • dividends are paid or not.

The following table contains the listed securities that are included for deeming purposes:

Listed Security

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General listed securities:

  • ordinary shares,
  • preference shares,
  • partly paid or contributing shares,
  • deferred dividend shares,
  • convertible notes, non-convertible notes and capital notes, and
  • company options.

Listed Securities    

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Derivative investments:

  • rights,
  • exchange traded options and futures,
  • warrants and endowment warrants, and
  • share ratio contracts.

Derivative Investments    

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Foreign shareholdings and exempt stock markets:

  • shares listed on foreign stock exchanges, and
  • shares traded in an exempt stock market.

Foreign Shareholdings
    

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Foreign shareholdings and exempt stock markets

9.5.5/Description - Foreign Shareholdings & Exempt Stock Markets

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