I sold shares, capital or revenue for tax purposes?

By Marc Sevitz · Updated

The shares I sold were before the 3 year automatic capital period, does this make them revenue in nature?
TaxTim Marc

TaxTim Marc said:
24 October 2013 at 15:48

Why do you consider your shares as revenue? Do you trade in shares for profit making?
Marco

Marco said:
24 October 2013 at 18:38

No. I don't trade but I do on occasion sell on bad news and buy back before the 3 year holding is up.
TaxTim Marc

TaxTim Marc said:
27 October 2013 at 22:35

If your general purpose is to hold onto shares for a considerable period as an investment and not to make profits over a short period and there is incidental selling then it can be argued that your are trading on capital account and not revenue. When you purchase shares, what is your intent when making the purchase?