外汇交易盈利需要缴税吗？

uturn

今年进行一些外汇交易。
盈利需要缴税吗？
不像股票交易，broker要求提供税号，否则扣48%税。
但从来没有外汇公司要求税号。
哪位高手指点？

jeff_lawsons

The Div 775 Forex rules will apply, the basic rule is that a forex gain arising is included in assessable income, and a forex loss is an allowable deduction, provided that the gain or loss does not relate to the acquisition or disposal of a capital asset or the derivation of exempt income or are of a private or domestic nature.

Since none of the above exemptions will apply to you, you will need to recognise forex gains and losses for tax purposes when they are 'realised'.

For Example,

You bought US$20,000 when A$1 = US$0.80, you paid A$25,000

You disposed of US$20,000 when A$1 = US$0.70, you received A$28,571

The difference between (A$28,571) and the cost base of the US dollars (A$25,000) is A$3,571. As this amount arises solely as a result of the currency exchange rate effect, the difference represents a forex realisation gain rather than a capital gain (subsection 775-40(4) )

You would include A$3,571 forex gain as assessable income (subsection 775-15(1) ) in the year in which it is realised.

jeff_lawsons

when you purchase share, you will need to quote your Tax File Number otherwise Non-TFN Withholding is required for unfranked dividend.

In this case, you are doing forex trading, no dividend will be paid and therefore you are not obligated to quote your Tax File Number.

nmanz

uturn

谢了，
大有收获。