|
|
发表于 2019-5-3 16:46
来自手机
|显示全部楼层
此文章由 李十三 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 李十三 所有！转贴必须注明作者、出处和本声明，并保持内容完整
本帖最后由 李十三 于 2019-5-3 15:50 编辑
Whether or not you're carrying on a business of share trading depends on much the same factors as apply to determining whether any other undertaking is considered a business for tax purposes.
Under the tax law, a 'business' includes 'any profession, trade, employment, vocation or calling, but does not include occupation as an employee'.
The question of whether a person is a share trader or a shareholder is determined by considering the following factors that have been taken into account in court cases:
the nature of the activities, particularly whether they have the purpose of profit making
the repetition, volume and regularity of the activities, and the similarity to other businesses in your industry
organisation in a business-like way, including keeping accounts and records of trading stock, business premises, licences or qualifications, a registered business name and an Australian business number
the amount of capital invested.
Nature of activity and purpose of profit making
The intention to make a profit is not, on its own, sufficient to establish that a business is being carried on.
A share trader is someone who carries out business activities for the purpose of earning income from buying and selling shares.
Shares may be held for either investment or trading purposes, and profits on sale are earned in either case. A person who invests in shares as a shareholder (rather than a share trader) does so with the intention of earning income from dividends and receipts, but is not carrying on business activities.
It is necessary for you to consider not only your intention to make a profit, but also the facts of your situation. This includes details of how the activity has actually been carried out or a business plan of how the activities will be conducted.
A business plan might show, for example:
an analysis of each potential investment
analysis of the current market
research to show when or where a profit may arise
the basis of your decision-making on when to hold or sell shares.
Repetition, volume and regularity
Repetition – that is, the frequency of transactions or the number of similar transactions – is a significant characteristic of business activities.
The higher the volume of your purchases and sales of shares, the more likely it is that you are carrying on a business.
A business of share trading could also be expected to involve the purchase of shares on a regular basis through a regular or routine method.
Organisation in a business-like way and keeping records
Business-like: A share-trading business could reasonably be expected to involve study of daily and longer-term trends, analysis of a company's prospectus and annual reports, and seeking of advice from experts. Your qualifications, expertise, training, or skills in this area are relevant to determining whether your activities constitute a business.
Keeping records: Failure to keep records of purchases and sales of shares would make it difficult for a taxpayer to establish that a business of share-trading was being carried on.
Amount of capital invested
The amount of capital that you invest in buying shares is not considered to be a crucial factor in determining whether you're carrying on a business of share trading.
This is an area in which it is possible to carry out business activities with a relatively small amount of capital. Conversely, you may also invest a substantial amount of capital and not be considered to be a share trader. |
评分
-
查看全部评分
|
帮朋友拍的广告片儿，有美女看哦~ (2011-6-21) 暗星 
周末蓝山的作业 (2009-5-11) dickson 
