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Mr.Yuan 发表于 2019-5-5 17:14 
首先你的taxable income或者公司的net profit是负数的话是不可以借钱的。
其次也是更重要的 你需要换一个 ...
The ATO has a view on CFD’s in TR 2005/15 Income tax: tax consequences of financial contracts for differences which outlines that CFD’s are always on revenue account, not capital.
Capital gains tax (CGT) never applies to CFD’s as there is no asset, and they are always accounted for on revenue account, not capital. When we talk about turnover in relation to CFD’s, we are looking at the outcome of the closed out CFD, not the value of underlying asset.
You can claim a deduction for your CFD loss against your other income. The only exception to this would be if you are in business of CFD trading, as you would also need to consider the application of the non-commercial loss rules to you. See this page for more information on non commercial losses.
The bar for CFD trading is quite high, with the most significant factors usually the volume of trading, and business like manner. More information is available at Shareholding as investor or share trading as business?
If you wish to write in for a private ruling so we can provide information on how you can proceed. Private rulings are a free service we provide and we aim to respond within 28 days of receiving your request. |
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