|
此文章由 jeff_lawsons 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 jeff_lawsons 所有!转贴必须注明作者、出处和本声明,并保持内容完整
1. 需要declare, 需要注意你CGT event date 是 contract date, 对于share,一般来讲是 date是 due date for payment of the proceeds from the sale of your shares 而不是你具体哪一天收到钱或者转到澳洲那天。
2. Any fluctuation in the AUD value of the foreign currency amount during each period between the sale and the receipt of the foreign currency payment resulted in a foreign exchange gain or loss. The forex realisation gain is not assessable as revenue but is assessed as a non-discountable capital gain. If a loss is made in those circumstances, the forex loss is not deductible but is treated as a capital loss. The proceeds are translated at the current exchange rate which prevailed on the date of receipt of the income.
|
|