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The ATO has two possible ways to tax the share trading activities.
1. Business Income as a share trader- carrying out business activities for the purpose of earning income from buying and selling shares. A share trader’s tax position is as follows:
a. The shares are regarded as trading stock
b. Gross receipts from the sale of shares constitute income;
c. Costs incurred in buying or selling shares are an allowable deduction in the year in which they are incurred;
d. Dividends and other similar receipts are included in assessable income
e. Losses may subject to Non-commercial losses rules
f. No CGT consequences
2. Investment Income as a share investor – investing in shares as a shareholder does so with the intention of earning income, but is not carrying on business activities. A share investor’s tax position is as follows:
a. Proceeds from the sale of shares is not assessable income – but any net profit is subject to CGT
b. A net loss from sale of shares cannot be offset against income from other sources, but may be carried forward to offset against future capital gains;
c. Dividends and similar receipts are also included in your assessable income.
d. Gains from shares acquire before 19 Sep 1985 are exempted
When considering whether a person is carrying on a business of trading shares, the ATO will weighed up the following factors:
a) repetition and regularity in the buying and selling of shares;
b) turnover;
c) whether the taxpayer is operating to a plan, setting budgets and targets, keeping records;
d) maintenance of an office;
e) accounting for the share transactions on a gross receipts basis;
f) whether the taxpayer is engaged in another full time occupation
Generally speaking, you are more likely to be a share trader if you have a fair amount of capital invested in the activity, trade in shares for short term gains with the intention of making a profit, buying and selling strategy relies on a daily monitoring of the market, maintain records of your share transactions, spend fair bit of time per week on the activity, show repetition and regularity in buying and selling shares and a high volume and frequency of transactions.
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带着小A边走边看——澳洲博物馆/科技馆/天文台/战争纪念堂/美术馆——半途而废，终于明白行百里者半九十 (2017-6-23) 小小白虎 
发表于 2015-11-24 21:20
交这么多税，一下子觉得炒股没意思
