一开始只是操作玩玩，但没想到变成了一项爱好，买卖比较频繁，收益也差不多一个人的工资了。好在我没收入，可以当一份工作了。那么这种情况，算是share trader还是share holder呢？这个是税务局根据我操作的性质来定，还是我自己选择可以作为share holder？我的理解是在现阶段，share holder要好一些，税要低些，是这样理解吗？如果是share trader，需要abn吗？分分伺候！谢谢。
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没人知道？
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频繁的买卖就算income了
定义为 trader是用差价赚钱
investor是用dividend赚钱
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那我就是用差价赚钱，就只能定义为trader吗？税要交30%？
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用差价赚的话 要看你频率 hold的时长， 频率越多hold的越短就是trader了
看你个人收入如何了。。。
Personal income tax rates for Australian residents (2017-2018)
Tax Table Tax on this Income (New Rates)
0 to $18,200 Nil
$18,201 to $37,000 19c for each $1 over $18,200
$37,001 to $87,000 $3,572 plus 32.5c for each $1 over $37,000
$87,001 to $180,000 $19,822 plus 37c for each $1 over $87,000
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持有一年以上，Capital Gains Tax减半。
你频繁交易的话，那么就按正常的个人所得税来交。
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Whether or not you're carrying on a business of share trading depends on much the same factors as apply to determining whether any other undertaking is considered a business for tax purposes.
Under the tax law, a 'business' includes 'any profession, trade, employment, vocation or calling, but does not include occupation as an employee'.
The question of whether a person is a share trader or a shareholder is determined by considering the following factors that have been taken into account in court cases:
the nature of the activities, particularly whether they have the purpose of profit making
the repetition, volume and regularity of the activities, and the similarity to other businesses in your industry
organisation in a business-like way, including keeping accounts and records of trading stock, business premises, licences or qualifications, a registered business name and an Australian business number
the amount of capital invested.
Nature of activity and purpose of profit making
The intention to make a profit is not, on its own, sufficient to establish that a business is being carried on.
A share trader is someone who carries out business activities for the purpose of earning income from buying and selling shares.
Shares may be held for either investment or trading purposes, and profits on sale are earned in either case. A person who invests in shares as a shareholder (rather than a share trader) does so with the intention of earning income from dividends and receipts, but is not carrying on business activities.
It is necessary for you to consider not only your intention to make a profit, but also the facts of your situation. This includes details of how the activity has actually been carried out or a business plan of how the activities will be conducted.
A business plan might show, for example:
an analysis of each potential investment
analysis of the current market
research to show when or where a profit may arise
the basis of your decision-making on when to hold or sell shares.
Repetition, volume and regularity
Repetition – that is, the frequency of transactions or the number of similar transactions – is a significant characteristic of business activities.
The higher the volume of your purchases and sales of shares, the more likely it is that you are carrying on a business.
A business of share trading could also be expected to involve the purchase of shares on a regular basis through a regular or routine method.
Organisation in a business-like way and keeping records
Business-like: A share-trading business could reasonably be expected to involve study of daily and longer-term trends, analysis of a company's prospectus and annual reports, and seeking of advice from experts. Your qualifications, expertise, training, or skills in this area are relevant to determining whether your activities constitute a business.
Keeping records: Failure to keep records of purchases and sales of shares would make it difficult for a taxpayer to establish that a business of share-trading was being carried on.
Amount of capital invested
The amount of capital that you invest in buying shares is not considered to be a crucial factor in determining whether you're carrying on a business of share trading.
This is an area in which it is possible to carry out business activities with a relatively small amount of capital. Conversely, you may also invest a substantial amount of capital and not be considered to be a share trader.
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我hold的都不长，交易该有100多次了吧，就是trader的特征了。那我可以自己选择不做trader吗？
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谢谢。你的意思是说，即使我看起来就是trader特征了，但仍然可以自己选择不按照trader的税来交，是吧？
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除了没有Ａｂｎ之外，其他特征基本都具备，算吗？
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有没有Abn不影响
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交多少税是看你income，不是看你怎么操作。你个人炒股跟你有没有abn有什么关系？还有那30%也有点无厘头。感觉你把几个问题串一起了。也许你操作频繁，能申报点其它相关费用的抵扣，车马费本来就是可以抵扣的，也不需要有abn，你还想怎么地？
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八次 交易就可以 要提供其他证据
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每天交易几十手应该可以
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厉害 频繁交易都能交易出一个人工资了
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个人炒股车马费可以抵消，第一次听说呀。你这个所谓费用，一定要有abn 注册公司才可以。
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肯定不止八次了，问题是我不想成为trader，要交的税太高。
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那也太频繁了。
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不用好奇，如果我不这样频繁交易，利润会是现在的三倍。
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车马费当然能抵扣，你以前没报过那就今年自己翻翻mygov ato里的选项吧还是
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真羡慕你能把股市当提款机
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