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本帖最后由 Hetbert 于 2018-8-17 19:25 编辑
mc_gosleep 发表于 2018-8-17 09:50 
你确定ETH没有CGT？
是的，我很确定，买一万澳元以下ETH肯定不要CGT。要是还是担心CGT，就用ETH兑打折Coles卡去超市买菜或者付信用卡账单，根本不进银行账户，每笔消费1000澳元以下，就不会报告AUSTRAC。
比如我足三千兄，他的BTC和分叉币去年差不多市值一亿了，因为购买时用于自用，成本价1000美元，属于"personal use asset"，在澳洲免税。
https://www.oursteps.com.au/bbs/ ... &extra=page%3D1
http://www.afr.com/news/policy/t ... xed-20171129-gzv4o4
As far as the ATO is concerned, there are broadly two reasons for purchasing Bitcoin: personal consumption and speculative gain.
How you are taxed will depend on which category you fall into and, most importantly, how the ATO will view your activity.
Above all, every single transaction needs to be fully documented, including not only "what"' is purchased, but "why" it was purchased, Hall & Wilcox partner Anthony Bradica said.
"If your intention in purchasing Bitcoin is to use it to buy goods or services for personal consumption, then any profit from resale will be assessable as a capital gain," he said.
That is, any appreciation in the value of the capital will be taxable at marginal rates. The 50 per cent capital gains tax discount may also apply if the Bitcoin is held for at least 12 months, which means only half of the gain is taxed.
But there is a helpful exception. If the original cost of the Bitcoin purchase was under $10,000, any gain made will be tax free because it is considered to be a "personal use asset".
Mr Bradica gives the following example. Craig can't help but embrace technology and in 2013 he bought $4,000 of Bitcoin with the intention that, once it became more widely accepted, he would use it for everyday purchases. Four years on and he still has the original tranche of Bitcoin, only now it is worth $20,000.
Read more: http://www.afr.com/news/policy/t ... zv4o4#ixzz50Mdx4ZJb
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Using bitcoin for personal transactions
Generally, there will be no income tax or GST implications if you are not in business or carrying on an enterprise and you simply pay for goods or services in bitcoin (for example, acquiring personal goods or services on the internet using bitcoin).
Where you use bitcoin to purchase goods or services for personal use or consumption, any capital gain or loss from disposal of the bitcoin will be disregarded (as a personal use asset) provided the cost of the bitcoin is $10,000 or less.
出自 ATO QC42159
https://www.ato.gov.au/general/g ... ecifically-bitcoin/
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