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qiyunima 发表于 2018-10-22 21:01 
cfd 股票交易 是ato认可的么？
老哥，我特地查了下。原来要交税的。
https://community.ato.gov.au/t5/ ... D-trading/td-p/2035
Thanks for your patience whilst we received specialist information regarding your query.
The ATO has a view on CFD’s in TR 2005/15 Income tax: tax consequences of financial contracts for differences (TR2005/15) which outlines that CFD’s are always on revenue account, not capital.
TR2005/15 does discuss that gains on CFD’s are assessable under section 15-15 of the Income Tax Assessment Act 1997 (ITAA 1997), however a gain from CFD’s would also be assessable under section 6-5 of the ITAA 1997. In both cases any gain made is assessable on revenue account.
If you are trading CFD’s, but your activity does not have the required repetition and regularity to be considered to be a business, the activity will be a profit making undertaking. Your gains and losses are assessable on revenue account, and interest incurred on a margin loan to fund your CFD trading would be a deductible expense.
Similarly, if you are in business of trading CFD’s your gains and losses are assessable on revenue account. You would report your CFD trading as a business activity, and you would be entitled to deductions for expenses incurred in the same way as any other business. You can find information on Deductions for small business to understand what deductions may be available in this scenario on our website. Generally, a deduction for interest expense for a loan to fund your CFD trading would be an allowable deduction.
However, you will also need to consider whether the non commercial loss rules would apply to you, and if they do this may mean that any loss you make may need to be carried forward.
When considering whether you are the business of CFD trading, the most significant factors looked at are usually the volume of trading, and business like manner. More information is available at Shareholding as investor or share trading as business? The level of trading required to be in business is usually high (in the hundreds of transactions), however the size and scale of your transactions would also be a significant
A trading volume of around 10 CFD’s trades an annum would not usually be considered to be a business like level of activity. Instead it is likely that this would be considered to be a profit making undertaking.
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童言趣语 (加了PP噢) (2008-5-19) 旋木 
发表于 2018-10-19 07:46
