是按照个人所得税那样挣得越多，教的比例越高？还是像公司那样，都是按照30%缴税？
感谢！
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大兄弟，想多了
如果本来交税很多的话，这个也许是个亏损抵税的好工具
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大兄弟什么意思？
不可能挣钱还是不用缴税啊？
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直接算 收入 加减
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个人玩家一般都算作capital gain/loss,赚钱的时候是跟个人其它收入加在一起纳税的, 亏损的时候要跟个人其它收入分开算, 只能用来抵消capital gain
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很多骗子的
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其实连抵税都是妄想。抵的是capital gain tax，只有你卖房的时候才能抵一部分收入，和你平时工资纳税是没有关系的
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ATO说CFD 直接加减收入
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不要想当然就开口
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99%的是亏的，比股票难做。
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同感，哈哈
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volume低的可以作为gambling,就和彩票一样，输赢自负
交易比较多的，就和正常投资一样，taxable income，loss多了carry forward，只和投资收入cancel off,和工资没有关系
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还是英国爽，算博彩收入，不用缴税，当然亏的话也不能抵扣。
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加减收入啊。。。哪有什么抵扣。。
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投资亏损可以抵扣工资收入啊, 负扣税不就是干这个的么
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这是trading loss, stream是investment loss，和你的salary 是2个stream,分开计算的阿
所以抵扣的是你investment revenue
换句话说
你工资是工资，投资是投资，投资net profit需要交税，和工资是一样的
交易输了就和其他的投资收入相抵，如果交易输的小于其他投资收入，那么相当于交易输得把你其他投资盈利的部分tax deduction了，如果总的是net loss,那么这个loss放到下一年，然后抵扣你下一个财年的
这个和你的工资永远没有关系的
当然我说的是正常的交易者，如果你是企业，那另外一回事了
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和工资没有关系
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据我所知澳洲的应税收入分为Capital和Revenue两个类别, 只能同类抵扣, 不能跨类. 你说的investment gain/loss需要划分到这两类里分别计算盈利和抵扣.
以投资房为例, 日常的贷款利息支出/房租收入是属于Revenue account, 可以跟工资抵扣. 而投资房的增值/亏损属于Capital account, 不能跟工资抵扣.
根据8楼的文件精神, CFD gain/loss 应归为Revenue account, 跟工资是一个类别, 可以抵扣(如果是定义为赌博就不能抵扣)
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申请private ruling, 是可以抵消工资收入的
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这个没错，financial investment loss本来就是revenue类的,
这个是除了gambling以外的计法，
盈利计入income，产生loss的时候只和别的投资的gain抵销, loss carry forward阿
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再补充个连接
https://www.ato.gov.au/Business/Non-commercial-losses/
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也不能说的这么绝对吧……
ordinary income分为personal service, business 和property
ATO上面的答复是由于金额较大等等的原因，基本上会认定为是income from business
并且产生的loss可以符合s8-1用来抵扣ordinary income
你所说的“产生loss的时候只和别的投资的gain抵销, loss carry forward”是另一个问题了
是由于触发了non-commercial loss这个保护条款，才要求的只能carry forward loss，不能当年直接抵扣
Even if it has business-like characteristics, if it is unlikely to ever make a profit and doesn't have a significant commercial purpose or character, you can't offset the loss against your other income.
In this case, you can defer the loss until you make a profit from the business. This applies whether your business loss is from an Australian or a foreign source.
也就是说，如果你投资的这个行为基本不可能产生profit或者没有明显的商业行为，才会不允许loss和其他ordinary income比如工资收入相抵扣。
If you're an individual in business, as either a sole trader or in a partnership, and your business activity makes a loss, you need to work out if you:
1. offset this against your other income, such as salary and wages
2. defer the loss, if it is a non-commercial loss.
如果认为这个loss不属于non-commercial loss，是可以抵扣工资，租金等等的收入的。
如果产生了loss又想要用来抵扣工资这些的收入就需要满足下面的两种条件之一
第一种
If you are an individual engaged with a primary production activity or professional arts business you are exempted from the income and objective tests so long as your other income is less than $40,000.
第二种
1. Pass the income test
The income requirement is passed if the individual has an adjusted taxable income of less than $250,000. This is calculated as the sum of taxable income (excluding business losses), reportable fringe benefits, reportable superannuation contributions, total net investment losses and any child support that you pay.
2. Pass one of the 4 objective tests
1) Your business earned an assessable income of $20,000 and above
2) Your business produced a tax profit in at least 3 of the last 5 years including the current year
3) Your business used a real property with a value of $500,000 and above to carry out the business. A real property includes land, structures such as buildings fixed to the land, interests in the property such as lease of the property. (Note: Any asset or dwelling and adjacent land used for private purposes and short- term basis are excluded from the test.)
4) Your business used other assets with a value of $100,000 and above. These assets include items of plant and equipment, trading stock, assets leased to another entity, trademarks, patents, copyrights and similar rights. (Note: Cars, motorcyles and similar vehicles are excluded from the test)
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嗯，刚刚仔细看了下，你说的对的
我原本的理解有所偏差，
基本大部分交易者都是sole trader,所以会是commercial based 和non commercial based 2种
commercial based可以抵销自己的，non commercial是必须carry forward的
然后判断是否non commercial的定义里面是写
Follow the steps below to work out if you need to offset or defer your loss.
我以为是要4万以下或者25万以上，才能offset
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对的 还是有可能抵扣工资的 就是要满足条件
其实我感觉这个non-commercial loss本质就是ATO还是想让人多交税少抵扣……
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是的，每次都是gain上面特别清楚，loss上面就各自条件限制，超级麻烦
而且任意满足一个条件，这个设置有点奇怪，像
If your loss making business is in primary production or the professional arts, and your assessable income from other sources is less than $40,000 (excluding any net capital gain), you can offset your losses from your other income. See Excepted business activities.
是你交易输了，收入小于4万，可以offset，那按道理，交易输了大于4万不就是需要defer了
然后又设了一个
Less than $250,000 income requirement
You must satisfy the income requirement to be eligible to offset your losses in the current year. If you do not satisfy the income requirement you must defer the loss or you can apply for the Commissioner's discretion in limited circumstances.
这是你满足了这个测试，才能当年offset,
我一开始以为是小于25万就是defer,后来发现是小于25万就满足了测试，但这样的情况不等于包含了小于4万的情况了
感觉很奇怪了就
然后更奇怪的是，满足了测试以后，你还要再满足four test
If you meet the income requirement, check if you pass any of the four tests. If you do, you can offset the loss in the year in question.
那么满足小于25万不满足test算个什么情况。。不能defer也不能offset吗
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If you are an individual engaged with a primary production activity or professional arts business you are exempted from the income and objective tests so long as your other income is less than $40,000.
如果同时符合上面highlight的条件 就不需要考虑25万的问题 如果不符合条件 就要接着看符不符合25万的income & objective test
而且4万和25万收入的范围其实也不太一样
1. Pass the income test
The income requirement is passed if the individual has an adjusted taxable income of less than $250,000. This is calculated as the sum of taxable income (excluding business losses), reportable fringe benefits, reportable superannuation contributions, total net investment losses and any child support that you pay.
这个25万的收入包括了taxable income以外的一堆东西
然后还要符合下面任意一个条件
2. Pass one of the 4 objective tests
1) Your business earned an assessable income of $20,000 and above
2) Your business produced a tax profit in at least 3 of the last 5 years including the current year
3) Your business used a real property with a value of $500,000 and above to carry out the business. A real property includes land, structures such as buildings fixed to the land, interests in the property such as lease of the property. (Note: Any asset or dwelling and adjacent land used for private purposes and short- term basis are excluded from the test.)
4) Your business used other assets with a value of $100,000 and above. These assets include items of plant and equipment, trading stock, assets leased to another entity, trademarks, patents, copyrights and similar rights. (Note: Cars, motorcyles and similar vehicles are excluded from the test)
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我知道， 4万是除交易外其他收入，不计算CG，25万是各种收入总和
我意思是这个设置很奇怪，详细说吧，现在就是有几种情况
其他收入小于4万，所有收入大于25万 结果offset
其他收入小于4万，所有收入小于25万，满足four test 结果offset
其他收入小于4万，所有收入小于25万，不满足four test 结果offset
其他收入大于4万，所有收入小于25万，满足four test 结果offset
其他收入大于4万，所有收入小于25万，不满足four test 结果不知道
其他收入大于4万，所有收入大于25万 结果defer
所以相当于这个小于4万的条件有用的就2种情况，小于4万，大于25万的，和小于4万，小于25万并且不满足test的，剩下情况，都是没有意义的，但说实话，其他小于4万，然后总收入大于25万，这个实在几率太低了吧
而且最搞笑的是如果大于4万，小于25万，不满足test，都不知道到底是defer还是offset
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CFD 你没有真正的买股票， 和正常买卖股票的investment loss 不一样
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不满足four tests就是defer呀 必须要25万和four tests之一同时满足才可以
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CFD是contract for difference，可以针对任何产品的价格波动做出合约，期货，期权，股票，指数，加密货币，外汇，大宗商品，贵金属，你想做任何的都可以
CFD在会计上定义是cash settled derivates等同于期货，之前唯一的疑惑是在于CFD的投机性更强，所以是归为赌博还是commercial transaction，最后因为可以提供市场深度和价格，种类定性为金融产品，和期货等同，
期货结算时间是合约结束，合约未结束是不计算盈亏的
股票的特殊性是在于股票是asset，不是合约，所以只有买卖，结算方式上有区别，可能牵涉到capital gain 和loss，
但如果不是CG/L的话，都是归在IT5 net investment loss里面的
https://www.ato.gov.au/Individua ... vestment-loss-2019/
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