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belial25 发表于 2020-6-16 14:40 
这个没错，financial investment loss本来就是revenue类的,
也不能说的这么绝对吧……
ordinary income分为personal service, business 和property
ATO上面的答复是由于金额较大等等的原因，基本上会认定为是income from business
并且产生的loss可以符合s8-1用来抵扣ordinary income
你所说的“产生loss的时候只和别的投资的gain抵销, loss carry forward”是另一个问题了
是由于触发了non-commercial loss这个保护条款，才要求的只能carry forward loss，不能当年直接抵扣
Even if it has business-like characteristics, if it is unlikely to ever make a profit and doesn't have a significant commercial purpose or character, you can't offset the loss against your other income.
In this case, you can defer the loss until you make a profit from the business. This applies whether your business loss is from an Australian or a foreign source.
也就是说，如果你投资的这个行为基本不可能产生profit或者没有明显的商业行为，才会不允许loss和其他ordinary income比如工资收入相抵扣。
If you're an individual in business, as either a sole trader or in a partnership, and your business activity makes a loss, you need to work out if you:
1. offset this against your other income, such as salary and wages
2. defer the loss, if it is a non-commercial loss.
如果认为这个loss不属于non-commercial loss，是可以抵扣工资，租金等等的收入的。
如果产生了loss又想要用来抵扣工资这些的收入就需要满足下面的两种条件之一
第一种
If you are an individual engaged with a primary production activity or professional arts business you are exempted from the income and objective tests so long as your other income is less than $40,000.
第二种
1. Pass the income test
The income requirement is passed if the individual has an adjusted taxable income of less than $250,000. This is calculated as the sum of taxable income (excluding business losses), reportable fringe benefits, reportable superannuation contributions, total net investment losses and any child support that you pay.
2. Pass one of the 4 objective tests
1) Your business earned an assessable income of $20,000 and above
2) Your business produced a tax profit in at least 3 of the last 5 years including the current year
3) Your business used a real property with a value of $500,000 and above to carry out the business. A real property includes land, structures such as buildings fixed to the land, interests in the property such as lease of the property. (Note: Any asset or dwelling and adjacent land used for private purposes and short- term basis are excluded from the test.)
4) Your business used other assets with a value of $100,000 and above. These assets include items of plant and equipment, trading stock, assets leased to another entity, trademarks, patents, copyrights and similar rights. (Note: Cars, motorcyles and similar vehicles are excluded from the test)
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