Share dividends

[scott]

Can someone tell me for tax purposes the date a share dividend becomes taxable for the purposes in which financial year it falls in?

Is it the "Record Date" or
the "Payment Date" or
the day you receive the cheque
or the day it appears in your bank account (if direct debit).

Normally not an issue except where the dates straddle end of financial year.

Thanks
Scott

 

[GreatPig]

I was told the payment date.

Cheers,
GP

 

[scott]

Thanks

Scott

 

[AVD]

Yes it is the payment date