Sam trading shares in his spare times after work. He is Australian resident for tax purposes, and holding shares in NAB, ANZ, CBA that he acquired $3,000 for each company. He sold his shares in NAB and ANZ for $4,000 and CBA for $2,000. Sam had held the NAB shares for eight months and the ANZ and CBA shares for three years. With reference to relevant legislation/case law calculate Sams net capital gain. Would your answer be different if Sam was a non-resident? Also, would your answer be different if the shares were owned by a company instead of Sam?