请教个人报税问题，分分伺候～～～～～

abh

中国的股票交易收益应该如何填报？

应该填在Capital gain还是Foreign income?

abh

哪位高人帮忙解答一下啦

khengco

也想知道。

abh

这个问题是太难还是太简单呢

oli1124

。。 装什么也不知道。。。不报

abh

oli1124 发表于 2013-3-9 16:06
。。 装什么也不知道。。。不报

暂不考虑这个选项

911110000

如果只是 下班之后 炒炒股，不管是澳洲 还是中国股票，可以不报税

vrebecca123

911110000 发表于 2013-3-9 16:25
如果只是 下班之后 炒炒股，不管是澳洲 还是中国股票，可以不报税

So Wrong!!!!!

If the shares were purchaseed before you became Australian resident for tax purpose, those shares were deemed to be purchased at the market value (your cost base) at the date you became Australian resident. For others, general CGT rules applied.

joy328

capital gains/losses, not foreign income, unless you receive dividends from those shares. However, I don't think any listed company pay dividends to its shareholders in China.

911110000

vrebecca123 发表于 2013-3-9 15:35
So Wrong!!!!!

If the shares were purchaseed before you became Australian resident for tax purpose ...

谢谢指正

不过：

我的前提条件是，下班以后随便 炒炒股，这种情况 是 算HOBBY， HOBBY 的话 不管什么resident 的事吧，

911110000

vrebecca123 发表于 2013-3-9 15:35
So Wrong!!!!!

If the shares were purchaseed before you became Australian resident for tax purpose ...

http://www.ato.gov.au/businesses ... =/content/21749.htm

abh

joy328 发表于 2013-3-9 16:38
capital gains/losses, not foreign income, unless you receive dividends from those shares. However, I ...

中国股票也派息的，虽然圈钱为主，哈哈
派息我倒能搞明白，Tax pack上明确说了海外派息算在Foreign income里。但是至于海外capital gain，tax pack里并没有特别说明。我原先一直认为应该算capital gain，但最近跟一个会计师聊起这个问题的时候，他说海外的收入都放在foreign income里，我一听头就大了，难道我前几年的tax return都要Amend了？capital gain可是有持有超过1年50%的折扣的呀！
谢谢楼上的回复，松了口气〜

abh

911110000 发表于 2013-3-9 16:39
谢谢指正

不过：

虽然不是会计师，但我相信股票交易收益一定要报税的。

cycwong21

Any capital gain/loss involved in overseas would be included in "I18 Capital gains/Losses" Schedule. Capital losses occurred in overseas could be carried forward in your tax return.

Overseas dividend receipts would be included in "I20 Foreign Income Schedule".

abh

cycwong21 发表于 2013-3-9 16:59
Any capital gain/loss involved in overseas would be included in "I18 Capital gains/Losses" Schedule. ...

谢谢回复！
追问一个问题，海外的capital gain/loss和澳洲的capital gain/loss可以相互累加/抵扣吗？包括carry forward 的部分。（如果都是股票交易发生的）

cycwong21

! If you were an Australian resident for tax purposes, show any capital gains or capital losses you made from foreign sources at this item. Do not show them as foreign source income at item 20.

The above sentence came from the following ATO webiste:

http://www.ato.gov.au/individual ... ontent/00313890.htm

911110000

abh 发表于 2013-3-9 15:58
虽然不是会计师，但我相信股票交易收益一定要报税的。

case by case 吧

不过政府肯定欢迎你报税

http://www.ato.gov.au/corporate/ ... =/content/76071.htm

cycwong21

abh 发表于 2013-3-9 16:05
谢谢回复！
追问一个问题，海外的capital gain/loss和澳洲的capital gain/loss可以相互累加/抵扣吗？包括 ...

Yes.

cycwong21

abh 发表于 2013-3-9 16:05
谢谢回复！
追问一个问题，海外的capital gain/loss和澳洲的capital gain/loss可以相互累加/抵扣吗？包括 ...

Yes.

abh

cycwong21 发表于 2013-3-9 17:06
! If you were an Australian resident for tax purposes, show any capital gains or capital losses you  ...

嗯，还是有说明的

abh

cycwong21 发表于 2013-3-9 17:08
Yes.

继续请教一个问题，在surrender 海外的 life insurance bonus的时候，是不是应该放在income 21，而不是i20？

vrebecca123

911110000 发表于 2013-3-9 16:39
谢谢指正

不过：

It's a good thinking, but share trading doesn't like gambling or buying a lotto ticket.

In my knowledge, the ATO only takes two points of view on share trading.

1. Carrying on business as a share trader: Taxed on net profit.
2. Shareholder: Taxed on dividends and capital gains.

If you can find any winning cases for such non-taxable hobby share trading, that will be really great.

cycwong21

abh 发表于 2013-3-9 16:15
继续请教一个问题，在surrender 海外的 life insurance bonus的时候，是不是应该放在income 21，而不是i2 ...

Generally, payout from life insurance was tax free. Because of the annual or monthly contributon to the life insurance premium was not tax deductible. Therefore, the payout resulted in cancellation of life insurance or compensation paid by life insurance would be tax free. Don't have to include it in tax return.

In here I don't know what your life insurance bounus was, and received it under what cirumstance. Therefore, I don't know whether you should include in your tax return.

For example, you invested your money in one of life insurance shares, and received bonus like a dividend, then you must include it in I20 if it was paid from overseas.

JohnnySu

abh 发表于 2013-3-9 15:53
中国股票也派息的，虽然圈钱为主，哈哈
派息我倒能搞明白，Tax pack上明确说了海外派息算在Foreign incom ...

08/09财政年以前 海外收入分四类申报 每类的损失只能相抵同类的收入 海外的capital gains是passive income sub class 算foreign income 申报

09 财政年起海外收入不再分类申报 而且损失可以跟澳洲国内收入相抵 海外的Capital gains跟国内的Capital gains 没有区别 所以在item18申报

你不一定要改tax return  只是制度改了

abh

taxbreak 发表于 2013-3-9 22:19
08/09财政年以前 海外收入分四类申报 每类的损失只能相抵同类的收入 海外的capital gains是passive incom ...

那看来那位会计师的说法还是有一定依据的，可能知识更新不及时，估计申报这个的人也不多吧，呵呵

abh

cycwong21 发表于 2013-3-9 20:48
Generally, payout from life insurance was tax free. Because of the annual or monthly contributon t ...

扫描一份最近的statement
这份保单每年缴费，每5年会有一笔bonus分配到保单里.
cash value的钱每年会增加，但是不能提取的，只有终止保单的时候才可以。但在分配bonus的时候会从cash value里转一部分到bonus里。
Divident的钱也是每年增加的，余额可以提取。
Garanteed bouns的钱是每5年分配一次，余额可以提取。
所有余额放在保单里不提取都能收取4%的利息。
我想今年从保单里提取一些钱出来，看了tax pack里 Income 22的说明，感觉跟我这份保单的情况比较类似。
但由于这是香港的保单，我就不是很确定到底是不是同样适用income 22。（如果适用的话就很好啦，能有30%tax offset，第9年就能打折算，10年后就能免单了）
另外，提取dividen的部分的时候，应该算在哪里？

cycwong21

abh 发表于 2013-3-11 11:51
扫描一份最近的statement
这份保单每年缴费，每5年会有一笔bonus分配到保单里.
cash value的钱每年会增加 ...

Personal advice with non-legal liability responsibility:

It's not an income to you, it's simply income earned by the life insurance policy. It's similiar as income earned by superannuation fund.

lostme

股票收益如果算收入要报税，那亏损可不可抵扣税呢

cycwong21

http://www.ato.gov.au/content/00313894.htm

The following information is from ATO Website:



- Do not declare as income:

any life insurance bonuses from policies that
- you started before 28 August 1982
- matured due to the death of the person insured
- you surrendered due to an accident, illness or other disability of the person insured
- you surrendered due to severe financial hardship
- are retirement savings accounts
- any benefits you received from a friendly society that are bonuses from income bonds; include these amounts at item 24 - Other income.

If you have received a statement detailing the bonus amount allocated to your continuing life insurance policy or friendly society bond but you have not actually received the bonus or directed how it is to be dealt with, do not include the bonus amount as income.

cycwong21

lostme 发表于 2013-3-11 11:57
股票收益如果算收入要报税，那亏损可不可抵扣税呢

Capital losses only can offset capital gains in future, can not offset ordinary losses.