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为什么回帖各种说法都有却没人贴上ATO的规则？这种问题ATO有明文规定看看不就行了。
For Investors – some choices available
The ATO position on disposals of identical assets (shares, units, perhaps also crypto) is relatively clear.
In Taxation Determination TD 33, the primary position is that where a disposal of shares occurs and you can distinguish which parcel is which such as share certificate numbers, different classes and others, the cost base and date of purchase for CGT purposes are known.
However, where the position is not known, TD 33 allows for a taxpayer to decide themselves which parcel of shares are being disposed of. The ATO accepts the FIFO basis as a reasonable method, though there is no restriction on reasonable methods – LIFO is also acceptable, as is highest-in first-out.
An average is not acceptable unless the shares are in the same company, acquired on the same day and have identical rights.
For traders – limited choices
Where there is specific items of trading stock being transacted, the actual cost of each parcel is preferred. Often this is not available, or multiple parcels have been purchased and unpicking which is being sold is not practical or accurate.
The ATO accepts that FIFO is the only available method for trading stock where specifically identifying the particular parcel is not possible.
This is outlined in in Taxation Ruling IT 2350 and Taxation Ruling TR 96/4. An average cost method is not acceptable per Taxation Ruling IT 2289.
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做职业妇女还是家庭主妇 (2007-10-30) sail 
发表于 2022-3-10 15:47
