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回复 25# 的帖子
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大飞熊是对的. CMC那个上面写的也是business 可以
个人做CFD要成为assessable income 要有scheme/Plan. 等于要用business的操作方法.
如果你只是在家随便做做, 那就是gambling,
Ruling
11. A gain from a financial contract for differences will be assessable income under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997) where the transaction is entered into as an ordinary incident of carrying on a business, or where the profit was obtained in a business operation or commercial transaction for the purpose of profit making.
12. A loss from a financial contract for differences will be an allowable deduction under section 8-1 of the ITAA 1997 where the transaction is entered into as an ordinary incident of carrying on a business or in a business operation or commercial transaction for the purpose of profit making.
13. A gain from a financial contract for differences will be assessable income under section 15-15 of the ITAA 1997 where a taxpayer enters into a financial contract for differences in carrying on or carrying out a profit-making undertaking or scheme, and the gain from it is not assessable under section 6-5 of the ITAA 1997.
14. A loss from a financial contract for differences where the gain would have been assessable under section 15-15 of the ITAA 1997 is an allowable deduction pursuant to section 25-40 of the ITAA 1997.
15. A gain or loss from a financial contract for differences entered into for the purpose of recreation by gambling will not be assessable income under section 6-5 or section 15-15 of the ITAA 1997 or deductible under section 8-1 or section 25-40 of the ITAA 1997. A capital gain or capital loss from a financial contract for differences entered into for the purpose of recreation by gambling will be disregarded under paragraph 118-37(1)(c) of the ITAA 1997.
附:
INCOME TAX ASSESSMENT ACT 1997
- SECT 15-15 Profit-making undertaking or plan
(1) Your assessable income includes profit arising from the carrying on or carrying out of a profit-making undertaking or plan.
(2) This section does not apply to a profit that:
(a) is assessable as *ordinary income under section 6-5; or
(b) arises in respect of the sale of property acquired on or after 20 September 1985
INCOME TAX ASSESSMENT ACT 1997
- SECT 6-5 Income according to ordinary concepts (ordinary income)
(1) Your assessable income includes income according to ordinary concepts, which is called ordinary income.
Note: Some of the provisions about assessable income listed in section 10-5 may affect the treatment of ordinary income.
(2) If you are an Australian resident, your assessable income includes the *ordinary income you *derived directly or indirectly from all sources, whether in or out of Australia, during the income year.
(3) If you are not an Australian resident, your assessable income includes:
(a) the *ordinary income you *derived directly or indirectly from all *Australian sources during the income year; and
(b) other *ordinary income that a provision includes in your assessable income for the income year on some basis other than having an *Australian source.
(4) In working out whether you have derived an amount of *ordinary income, and (if so) when you derived it, you are taken to have received the amount as soon as it is applied or dealt with in any way on your behalf or as you direct.
Note: A cash accounting regime applies for ordinary income derived by STS taxpayers: see Division 328. |
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泰国11日游记：1楼曼谷，2楼芭提雅，3楼普吉岛--坑已填完，多图+真人，大家给分不要手软啊 (2011-12-17) lovemylife 
发表于 2009-9-17 16:30
