Cash dividend: does it change the number of shares?
On the passbook, a cash dividend line reads: not a change in the number of shares
A cash dividend
A cash dividend leaves the number of shares unchanged, so it is not a change in the number of shares. The cash lands in a bank account, and bank accounts and cash are financial investments, so other income or asset reporting may apply; this checker does not read it.
Worked example
A cash dividend of 0.42 a share was paid on 1,400 EXA shares, on Wed 15 Jul 2026. Day 14 is Wed 29 Jul 2026, a working day, so the report-by date is Wed 29 Jul 2026 (national holidays only; set your state and its public holidays move it too). The holding stays at 1,400, so there is no share change to date; the cash lands in a bank account, which is a financial asset.
The rules behind it
For a cash dividend line: A cash dividend. Sources: Services Australia, financial investments.
The rule. Report a change in shares within 14 days. Named in the sources: a buy, a sale, bonus shares. Any other change to the total number of shares the form asks for: report or confirm. A price movement is not on the list; listed shares are revalued on 20 March and 20 September. Every rule and its source.
What it takes. Trade lines only: date, code, buy or sell, quantity. Recognised account and holder numbers are removed; nothing leaves your browser until you save.
Who publishes it. The Art of Service, not affiliated with Services Australia; not financial advice. Check a history.