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看一看 Taxation Ruling TR 2005/15，answer都在ruling里。
taxation treatment 主要是看transaction的 nature，
看是不是trader，往往会看以下几个indicator：
� The nature of the activities, particularly whether they have the purpose of profit making;
� The repetition and regularity of the activities
� Organisation in a business like manner, including whether the activity is of the same kind and carried on in a similar manner to that of the ordinary trade in that line of business; whether there is the keeping of books or records; and the use of a system;
� The volume of the operations; and
� The amount of capital employed.
因为你做FX CFD share trading, ATO会比较看中the repetition and regularity of the activities and organisation in a business like manner这2个。
当然，如果你不carry business，你同样需要缴税，----- Paragraph 26 of the TR 2005/15 outlines that if a CFD is entered into with a profit-making purpose in a commercial transaction, the gain or loss made on the contract will be respectively assessable income, or an allowable deduction, even though not an ordinary incident in carrying on a business.
然后要排除一下CGT，因为不管你是trader还是profit making intention都是section 6-5 income。既然是section 6-5income，就不会有CGTissue （The anti-overlap provisions in section 118-20）
最后你要看一下ruling的Paragraph 15 和45，确认一下你是不是gambling。
papa 15-----A gain or loss from a financial contract for differences entered into for the purpose of recreation by gambling will not be assessable income under section 6-5 or section 15-15 of the ITAA 1997 or deductible under section 8-1 or section 25-40 of the ITAA 1997. A capital gain or capital loss from a financial contract for differences entered into for the purpose of recreation by gambling will be disregarded under paragraph 118-37(1)(c) of the ITAA 1997.
para 45---We have indicated above that the terms of the financial contract for differences are such as to tend to stamp it as an act of commerce. However, a taxpayer who enters into a financial contract for differences only once, or very occasionally, who has no expertise in the price of the underlying by which the gain or loss of the financial contract for differences will be calculated, does not engage in any income-producing activities of a character bearing some association or connection with the financial contract for differences or its underlying, and, in particular, who gambles in the ordinary recreational way and who has entered into the financial contract for differences in circumstances such that the financial contract for differences may be seen to be part of that recreation may establish that the gain or loss is the product of gambling (and not the result of a profit-making endeavour.)
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黑森林蛋糕 (2010-2-26) cctang 
发表于 2014-3-8 14:30
