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ATO上关于卖出股票交税的说明:
Disposing of shares
If you dispose of shares, you may make a capital gain or a capital loss. You must report a capital gain or capital loss in the income year you dispose of the shares. If you make a capital loss and you do not have other capital gains to offset it against in that financial year, you can carry it forward to later income years. To do this you will need to keep your taxation records.
If you dispose of shares you must:
only apply the 50% discount where you held the shares for more than 12 months
not reduce your capital gain by the 50% discount until after you have applied all your current year and/or carry-forward capital losses.
declare any capital gain or loss in the financial year you enter into the contract, not when you received the proceeds; if there is no contract, the CGT event happens when you stop being the owner of the shares
use the reduced cost base if you make a capital loss; this does not include any costs you have already claimed as a deduction - for example, deductions for interest on a loan you took out to purchase your shares.
以上可见,只要你售出股票即产生Capital Gain或 Capital Lost,必须在当前财年报税。
来源:https://www.ato.gov.au/Individuals/Investing/In-detail/Investing-in-shares/Shares---helping-you-to-avoid-common-mistakes/#H3 |
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