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ATO论坛回答
https://community.ato.gov.au/s/q ... 001GSYEA2/p00039572
ATO ruling 2005/15
https://www.ato.gov.au/law/view/ ... 00515/NAT/ATO/00001
CFD大部分时候都会被认定是revenue account下的assessble income （作为profit-making undertaking或者business activity）。注意不是capital gain，没有general discount。 但好处是，作为profit-making undertaking时，损失也是revenue account，是可以抵消工资收入的。
Gambling的认定会非常苛刻，TR2005 /15 para 45有提到：
However, a taxpayer who enters into a financial contract for differences only once, or very occasionally, who has no expertise in the price of the underlying by which the gain or loss of the financial contract for
differences will be calculated, does not engage in any income-producing activities of a character bearing some association or connection with the financial contract for differences or its underlying, and, in particular, who gambles in the ordinary recreational way and who has entered into the financial contract for differences in circumstances such that the financial contract for differences may be seen to be part of that recreation may establish that the gain or loss is the product of gambling (and not the result of a profit-making endeavour.)
记得楼主trading bot赚了不少吧。该找个靠谱的tax accountant/advisor了 |
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