Capital gains tax on International Shares

Hi, I am new to shares investing and was wondering if any of you can help me out with this or direct me to where I can find the answers. I have some trouble knowing who to pay tax to in the following scenarios.

1. If I am an Australian resident with a Japanese broker buying American shares, and I make a profit from selling the American shares, who do I pay capital gains taxes to? To Australian government, Japan, or America?

2. An Australian resident buying Australian shares via a broker in Japan. I make a profit from selling the Australian shares. Who do I pay taxes to?

3. An Australian resident buying American shares via a local Australian broker. Who do I pay taxes to if I make a capital gain?

Thank you for your help.

Regads,
Ryan

 

As an Australian resident you must declare all income, from all sources on your Australian ITR. However, if you make a profit form investing in another country eg American shares you may have to lodge an ITR there too and then you should get a credit for any tax paid overseas.