are you trading or investing ?, page-5

Australian tax is not my field but the conceptual origin is similar though it might diverge.

This sounds familiar:

http://law.ato.gov.au/atolaw/view.htm?rank=find&criteria=AND~trading~basic~exact:::AND~in~basic~exact:::AND~shares~basic~exact&target=JA&style=java&sdocid=AID/AID2001746/00001&recStart=1&PiT=99991231235958&recnum=5&tot=2793&pn=ALL:::ALL

But you know your circumstances best. Just don't like to see people legged over by the tax gatherers.