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楼主
我刚才仔细查过了
这个DISPOSAL和ESS没关系
ESS所给你的DISCOUNT本来应该在2007-2008年INCLUD在你的INCOME里ITEM16OTHER INCOME
现在DISPOSAL是CGT EVENT
我用ATO给的EXAMPLE给你
http://www.ato.gov.au/businesses ... amp;page=31&H31
Example 17 – CGT implications for qualifying rights and underlying shares not disposed of within 30 days of cessation time
Following on from example 11, Margaret exercises 500 rights on 1 May 2008. She pays an exercise price of $2 per right to acquire 500 shares at a market value of $17 per share. The shares have no restrictions on their disposal.
When Margaret exercises her rights, a CGT event C2 (cancellation, surrender or similar ending) happens on the exercise of the rights. However, under the CGT rules, the capital gain or capital loss is disregarded.
Margaret sells the shares she acquires on 13 June 2008 for $18 per share, incurring a brokerage fee of $50 on the sale of the shares. A CGT event A1 (disposal of CGT asset) happens when Margaret sells her shares.
As Margaret did not dispose of the shares she acquired through the exercise of the rights within 30 days of the cessation time, she will need to calculate her CGT gain or loss.
Margaret calculates her cost base for the shares by including their market value on the date she acquired them (which is the cessation time of the rights, being the day the rights are exercised). The market value at cessation time is $8,500 (500 shares x $17). The cost base also includes the brokerage fee of $50.
Margaret’s capital gain is:
capital proceeds
500 shares ?$18
$9,000
Less
cost base
market value of the shares
500 shares ?$17
$8,500
brokerage fee
$50
$8,550
capital gain equals
$450
Margaret includes the capital gain in her assessable income in the year the CGT event A1 happened, the 2008 income year. Margaret cannot use the 50% CGT discount to calculate her net capital gain as she did not own the shares for at least 12 months.
你的SHARE HOLD高于1年。可以用DISCOUNT METHOD CALCULATE最终CGT
Cost base是你当年得到这些SHARE的时候的MARKET PRICE。就是当时的买入价*427股
然后PROFIT是那个6000多。6000-当时的COST BASE-股票交易费（买入卖出都算）- BROKER费（如果有的话）就是你的GROSS CGT。然后NET CGT就是这个GROSS CGT*50%
至于那个DISCOUNT 在2007-2008年度算的ASSESSBLE INCOME.....你可以做AMENDAMENT或者就算了|||反正也不多 （我这是在教人做坏事么：~）
[ 本帖最后由 forevermary 于 2010-10-24 00:30 编辑 ] |
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