关于cgt 50% discount 问题

denisezhang

假设我今年有100k capital gain 但是持有一年以上是只有50k taxable income
同年我有50k capital loss
两个都是我卖股票产生的，这个情况我是还有100k-50k =50k * 50% = 25k taxable income 要交税吗？
之前我以为是正好互相抵消不用交税的

临界空间

100k(gain) - 50k(loss) - 50k*50%(CGT discount) = 25k taxable income

denisezhang

临界空间 发表于 2023-5-21 19:17
100k(gain) - 50k(loss) - 50k*50%(CGT discount) = 25k taxable income

谢谢！

2023新移民

我也以为是抵消的呢

fav

Example: CGT with discount

Justin, an Australian resident, buys a block of land. He owns it for 18 months and sells it, making a profit of $10,000. He has no capital losses.

Justin is entitled to the 50% CGT discount for the land. He will declare a capital gain of $5,000 in his tax return.

syd8888

借贴问一下 比如去年gain 10万，loss15万，还多出5 万loss 可以用于抵扣今年的gain吗

weaknet

syd8888 发表于 2023-5-29 12:34
借贴问一下 比如去年gain 10万，loss15万，还多出5 万loss 可以用于抵扣今年的gain吗 ...

我了解是可以，等待其他人答案。

只要是落在同一个报税实体entity上，loss是可以carry forward的。