问问股票损失怎么样才能抵税

jeanshwa

请问税务高手们，需要交易多少次才能让股票成为income，股票的亏损才能抵个人收入税呢？谢谢

JohnnySu

只有你被定义为trader  盈亏才能算进revenue account而不是capital
单凭交易频繁一个因素不能把你的活动定义为business  重要的是看你做的事有没有商业化的特征
比如 交易的频繁程度,  交易金额的大小, 时间的投入, 是否有专业的技术分析和策略,  是否有专业的交易系统, 是否专业的交易记录 等等.
一般个人有全职工作 同时买卖股票是很难被定义为trader的

jeanshwa

精英會計，你知道的有全职工作的trader吗？

movludi

jeanshwa 发表于 2012-11-9 22:34
精英會計，你知道的有全职工作的trader吗？

全职工作并非是decisive factor吧。你可以参考如下ATO 的examples.

http://www.ato.gov.au/businesses/content.aspx?menuid=0&doc=/content/21749.htm&page=7&H7

虽然是否是share trader 是要每个case的facts具体分析，但以上example还是给出ato对于相关factors的大概要求。

michael.jyu

有道理。agree with u!

jeanshwa

学习了。原来是没有准确的规定，只是objective test on evidences..

JohnnySu

jeanshwa 发表于 2012-11-9 21:34
精英會計，你知道的有全职工作的trader吗？

有的
最近有一个案例 是一个大公司的CEO 他公司上班的时间很弹性 他每天花很多时间买卖股票 而且交易频繁 交易量大 他使用专业软件和技术分析  法庭同意他是trader 亏损可以抵消工资收入

lm8628

taxbreak 发表于 2012-11-10 14:22
有的
最近有一个案例 是一个大公司的CEO 他公司上班的时间很弹性 他每天花很多时间买卖股票 而且交易频 ...

他要是赚了，他还会放到他taxable income里吗？

zzzzwu

学习了.(monkey25)

zzzzwu

lm8628 发表于 2012-11-15 17:48
他要是赚了，他还会放到他taxable income里吗？

从股市里面赚的钱是逃不掉的,   税局和股票市场是联网的,   不管是赚还是赔, e-tax 上面一清二楚。

JohnnySu

lm8628 发表于 2012-11-15 16:48
他要是赚了，他还会放到他taxable income里吗？

对的 算revenue income.  

lm8628

谢谢楼上两位指点

steven_sa

taxbreak 发表于 2012-11-15 20:47
对的 算revenue income.

那他持有股票超过一年后产生的收益也是全额征税？

JohnnySu

steven_sa 发表于 2012-11-20 09:13
那他持有股票超过一年后产生的收益也是全额征税？

Yes, the gain is not capital therefore the 50% discount is not applicable.

3IX37

Further to #7 comment regarding to Mehta Case, i would like to add the follows :)

in general,The existence of a business is a matter of fact and degree. It will depend on a number of indicia, which must be considered in combination and as a whole. No one factor is necessarily determinative. Relevant factors include, but are not limited to, the existence of a profit-making purpose, the scale of activities, the commercial character of the transactions, and whether the activities are systematic and organised, often described as whether the activities are carried out in a business-like manner. (Spriggs case)

In this current case, the applicant (Mehta) was able to successfully establish the following facts.
1) the intention of profit making constitutes a business: evidenced by that he sold an investment property, consulted an accounting firm, even at the end he didn't take their advices.
2) Capital funding: as well as his own $150,000, he borrowed $500,000 margin loan to fund his activities.
3) Effort: even he was still full time employed, he significantly reduced his employment hour from 80hr/week to 40hr/week. in addition, he dedicated an office at his home, specifically for his share trading activities.
4) researches: applicant not only subscribed newsletters from Financial review, BT, and Westpac research reports, but also cross-examined them against actual researches he performed with evidence.
5) Business strategy documents: Applicant was able to show he had prepared a strategy document and kept it updated regularly.
6) even his total activities in the year of question was only 22 purchases and 27 sales, the amount of activities were relatively substantial to his asset value and income.

Respondent (ATO Commissioner) contended that the applicant didn't apply any business acumen, and he was only adopting general media advices and he did not have sophisticated software, did not have other indicia of trading, like charting, tread lines, etc. which were rejected by the AAT.

Key take-aways in this case:
The applicant was able to establish that his business intention existed at the time of the commencement of the activities. He also could provide evidences to support that his share trading activities were engaged in a manner of being regular, routine and systematical.  It therefore was a business, consequently his share trading loss was allowed.   

reference:
http://www.austlii.edu.au/cgi-bi ... s=0&query=mehta