How are Shares Margin loan draw down/transaction fees shown for Tax Deductability Purposes. Example have Commsec Margin loan, and each loan transaction for Share Purchase / Sale, incurs transaction fee of $10 Fee. Do I Claimed this as 1. Bank charge and claim in year incurred ?? 2. Capital Gain / Loss & have to wait for sale of the Shares to claim ? 3. Or is it calssed as Loan esatablisment cost and deduct in the year occured or if over $100 over 5 years?