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dingyipu 发表于 2015-9-26 08:19 
外汇你能划到gambling吗?ATO会承认吗?
所以说要看情况呀。
根据ATO网站(http://law.ato.gov.au/atolaw/vie ... 00515/NAT/ATO/00001),外汇和CFD性质类似,“Financial contracts for differences include those relating to share prices, share price indices, financial product prices, commodity prices, interest rates and currencies.”
在rulling 里11-15条,大概说了对待CFD交易中Gain和Loss的总原则,其中,第15条是这样说的:“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.”
当然不是所有的外汇交易都能被当gambing/hobby/recreational的,我个人觉得非系统,非职业,非长期的玩票性质的外汇交易可以被当做gambing. 但,实际上更多人属于capital gain investment, 因为有明显的盈利性质,还有人全职作外汇,有比较专业,那还是把它作为bussiness一样经营和缴税。
最后,当然还是要由ATO界定你的行为,我想,如果你全输了,他们当然希望把你看做是gambling, 因为你不能claim loss. 如果你盈利了,那么他们当然希望你是生意收入或者是capital gain, 因为那样你就要交income tax。
以上只是个人理解而已。 |
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