Accounting Amber took loan from the bank and bought $50,000 worth of shares in an Airline company (Air Ltd). Air Ltd is a start-up company and, as such, has not been paying dividends to its shareholders, although it expects this to change soon. Amber tells her bank manager, Oliver that she bought the Air Ltd shares so that she could sell them at a profit when the share price rises. She was also influenced by the likelihood of dividends being paid on the shares. Soon after Amber bought them, the value of Air Ltd shares dropped sharply. Concerned about her investment, Amber approached the sharebroker to sell her shares and the broker sold the shares for $30,000. The broker charged her $500 fees. Required: Advise Amber regarding the tax treatment for the disposal of the Air Ltd shares. Support your answer with references to the Income Tax Act 2007(New Zealand) and appropriate case law.