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原帖由 热带雨林 于 2008-9-6 13:32 发表 
楼主,请给个连接股票按交易次数来分?
http://www.ato.gov.au/businesses ... m&page=7&H7
Example 1 – Share trader
Molly is an electrical engineer. After seeing a television program, Molly decides to become involved in share trading activities.
Molly sets up an office in one of the rooms in her house. She has a computer and access to the internet.
Molly has $100,000 of her own funds available to purchase shares and, in addition, she has access to a $50,000 borrowing facility through her bank.
Molly conducts daily analysis and assessment of developments in equity markets. The resources she uses include financial newspapers, investment magazines and stock market reports. Molly's objective is to identify stocks that will increase in value in the short term to enable her to sell at a profit after holding them for a brief period.
In the year ended 30 June 2001, Molly conducted 60 share transactions: 35 buying and 25 selling. The average buying transaction involved 500 shares and the average cost was $1,000. The average selling transaction involved 750 shares and the average selling price was $1,800. All the transactions were conducted through stockbroking facilities on the internet. The average time that Molly held shares before selling them was twelve weeks. Molly's activities resulted in a loss of $5,000 after expenses.
Molly's activities show all the factors that would be expected from a person carrying on a business. Her share trading operation demonstrates a profit making intention even though a loss has resulted. Molly’s activities are regular and repetitive, and they are organised in a business-like manner. The volume of shares turned over is high and Molly has injected a large amount of capital into the operation.
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http://www.ato.gov.au/businesses ... m&page=4&H4
4. Volume of trading
The higher the volume of your purchases and sales of shares, the more likely it is that you will be carrying on a business.
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44次是别人经验之谈,他每手的cost不少于25000.税局认为过关的.
象上面的例子,每手平均cost只有1000,成交数就要求60了.
因此怎样可定为trader,要从成交数,每次cost,总资本等因素综合恒量.
[ 本帖最后由 休 于 2008-9-7 17:04 编辑 ] |
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