如果我下个财务年度CFD/期货亏了5万澳元，那么如果我的工资是8万。是不是我的税前就应该是8-5=3 万？
如果这5万元的亏损是一笔交易形成的，是不是这一年的上网费都可以抵扣？
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简单回答，不可以
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但是可以放在你以后的投资收入里抵扣，是可以积累的，比如说你这次LOST了5万，你明年赚了5万，或者你的任何投资获利5万，那么这个5万就能和你当初的LOST抵扣
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那我就不明白了，如果我赚了5万，是不是应计税是8+5=13万？
不是股票，是CFD
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+50,000 pay tax, -50,000, get tax reture
sure, ask ur accountant, based ur monthly report
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应该可以, 如果你认为你是trader, 我想用CFD一般都是trader, 不会去做长线投资的.
不过还是问一下accountant.
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我就是做长线的，然后亏。
故意的
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两个概念：Capital Gain Tax和Personal Income Tax是不一样的。
你投资亏和赚是CGT，不能算在个人所得税方面。
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if you only make one transaction and hold then loss, don't you think , deductible.
But if have frequenetly transactions and lost 50,000 in total, then you can as a trader.
the key is you need to have enough number of transations in a short of period.
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My personal experience, hardly can qualify CFD as investment, it is really a gamble :)
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谁告诉你的？这个不是Captial Gain Tax的概念，CFD就是gambling。
你输了5万不能抵税，赚了5万也不用交税。
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会计师们说的，有没有学会计的，讨论一下？
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换个会计师，那个会计师太烂了。CFD肯定不是CGT里面的概念。没有真正hold一个Capital。
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答案是可以的。
loss is tax deductible.
http://www.cmcmarkets.com.au/repository/docs/au/legal/AUS_PDS.pdf
please look at page 58.
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这位同志一年可以赚8万；
赌博舍得用掉5万；
为何却舍不的花几百块请会计师打理一下自己的税务呢？
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可以的,我去年亏损都和我的收入都抵了...
但前提要你是trader,一般做cfd都是trader 吧,,turn over都挺大的....
没道理你几个trade亏了5万吧...电脑,上网费,纸笔,什么magazine,报纸, home office都是可以报的....有关的东西都可以报...
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请Acc学得好的仁兄解释一下这段话？我的理解是，CFD经常使用来交易的话，就算是CGT，需要按CGT交税了？
Capital gains tax (CGT)
A CFD is a CGT asset under section 108-5 of the ITAA 1997. On the maturity or closing out of a CFD, CGT event C2 happens (section 104-25 of the ITAA 1997).
A gain or loss from a financial contract for differences entered into for the purpose of recreation by gambling will not be assessable income under section 6-5 or section 15-15 of the ITAA 1997 or deductible under section 8-1 or section 25-40 of the ITAA 1997. A capital gain or capital loss from a financial contract for differences entered into for the purpose of recreation by gambling will be disregarded under paragraph 118-37(1)(c) of the ITAA 1997.
However, to the extent that a gain from dealing in a CFD as a result of a CGT event is assessable under section 6-5 or section 15-15 of the ITAA 1997, a capital gain arising from the event is reduced (section 118-20 of the
ITAA). To the extent that a loss made from dealing in a CFD is deductible under section 8-1 or section 25-40 of the ITAA 1997, the reduced cost base of the asset is reduced, thereby also reducing the amount of capital loss
(subsection 110-55(4) of the ITAA 1997).
In calculating any capital gain or loss, you will be entitled to take into account the costs of acquiring, holding and disposing the CFD.
[ 本帖最后由 flame21 于 2009-10-8 22:49 编辑 ]
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大熊，看看下面这段话：
A CFD is a CGT asset under section 108-5 of the ITAA 1997. On the maturity or closing out of a CFD, CGT event
C2 happens (section 104-25 of the ITAA 1997).
A gain or loss from a financial contract for differences entered into for the purpose of recreation by gambling will
not be assessable income under section 6-5 or section 15-15 of the ITAA 1997 or deductible under section 8-1 or
section 25-40 of the ITAA 1997. A capital gain or capital loss from a financial contract for differences entered into
for the purpose of recreation by gambling will be disregarded under paragraph 118-37(1)(c) of the ITAA 1997.
看明白了吗？如果不明白的话，用google translate查查！
[ 本帖最后由 baomoney 于 2009-10-8 23:12 编辑 ]
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问题是CFD到底算啥，1，赢钱什么情况下要交税？
2，怎么交？（算CGT？）
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这个文章我两年前刚刚开始做CGT的时候就看过了。
给你一个链接看完再说，不要断章取义
http://law.ato.gov.au/atolaw/vie ... 10&pn=ALL:::ALL
实在不想看的话打电话给ATO，看看他们怎么说的。
前两年我就和ATO还有我同事确认过了，CFD在ATO眼里就是gambling，除非你是职业的trader。
而且什么是CGT，你通过CFD来trade，你是不是真正拥有他的股票呢？举个最最简单的例子好了，你通过CFD买了50%以上TLS的股票，看看TLS承认你是最大的股东吗？
再说了一个人如果天天去赌场赌博的话，他的收入是不是也要交税，损失是不是也可以抵税？
看明白了再说。
[ 本帖最后由 大飞熊 于 2009-10-9 00:11 编辑 ]
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上面链接那段话，我的理解是，CFD消遣娱乐一下，赚钱就是赌博行为。（不用上税？）
但如果我作为trader的话，就要上税。
中间一大堆论述CFD具有赌博性质、又有个人的财经经验因素，等等，晕了。
问题是，行为本质都是一样在家里电脑操作进出，怎么界定我是不是职业trader？
楼主问的是亏了5万。如果我用CFD赚了5万呢？我是不是职业trader？10万呢？
假如说现在就业形势不好，我找不到固定工作，也不去赌马，就在家里天天CFD好几年，收入要不要上税呢？
[ 本帖最后由 flame21 于 2009-10-9 01:41 编辑 ]
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http://law.ato.gov.au/atolaw/vie ... =7&pn=ALL:::ALL
“Goods and services tax: are CFD and financial spread betting contracts financial supplies?”
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答案应该是可以的吧。
loss is tax deductible. CMC自己出的PDS应该不会晃点人吧。
http://www.cmcmarkets.com.au/repository/docs/au/legal/AUS_PDS.pdf
page 58.
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同志们，有定论了吗？
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Answer is YES.
http://www.cmcmarkets.com.au/repository/docs/au/legal/AUS_PDS.pdf
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那么CFD是这么规定，期货也是同样处理吗？
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可以的,只要是trader就可以, ...
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好像不是吧，如果是trader的话，股票交易量大，也是trader吧
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明白了，在不同的情况下，不同的税务处理
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大飞熊是对的. CMC那个上面写的也是business 可以
个人做CFD要成为assessable income 要有scheme/Plan. 等于要用business的操作方法.
如果你只是在家随便做做, 那就是gambling,
Ruling
11. A gain from a financial contract for differences will be assessable income under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997) where the transaction is entered into as an ordinary incident of carrying on a business, or where the profit was obtained in a business operation or commercial transaction for the purpose of profit making.
12. A loss from a financial contract for differences will be an allowable deduction under section 8-1 of the ITAA 1997 where the transaction is entered into as an ordinary incident of carrying on a business or in a business operation or commercial transaction for the purpose of profit making.
13. A gain from a financial contract for differences will be assessable income under section 15-15 of the ITAA 1997 where a taxpayer enters into a financial contract for differences in carrying on or carrying out a profit-making undertaking or scheme, and the gain from it is not assessable under section 6-5 of the ITAA 1997.
14. A loss from a financial contract for differences where the gain would have been assessable under section 15-15 of the ITAA 1997 is an allowable deduction pursuant to section 25-40 of the ITAA 1997.
15. A gain or loss from a financial contract for differences entered into for the purpose of recreation by gambling will not be assessable income under section 6-5 or section 15-15 of the ITAA 1997 or deductible under section 8-1 or section 25-40 of the ITAA 1997. A capital gain or capital loss from a financial contract for differences entered into for the purpose of recreation by gambling will be disregarded under paragraph 118-37(1)(c) of the ITAA 1997.
附:
INCOME TAX ASSESSMENT ACT 1997
- SECT 15-15 Profit-making undertaking or plan
(1) Your assessable income includes profit arising from the carrying on or carrying out of a profit-making undertaking or plan.
(2) This section does not apply to a profit that:
(a) is assessable as *ordinary income under section 6-5; or
(b) arises in respect of the sale of property acquired on or after 20 September 1985
INCOME TAX ASSESSMENT ACT 1997
- SECT 6-5 Income according to ordinary concepts (ordinary income)
(1) Your assessable income includes income according to ordinary concepts, which is called ordinary income.
Note: Some of the provisions about assessable income listed in section 10-5 may affect the treatment of ordinary income.
(2) If you are an Australian resident, your assessable income includes the *ordinary income you *derived directly or indirectly from all sources, whether in or out of Australia, during the income year.
(3) If you are not an Australian resident, your assessable income includes:
(a) the *ordinary income you *derived directly or indirectly from all *Australian sources during the income year; and
(b) other *ordinary income that a provision includes in your assessable income for the income year on some basis other than having an *Australian source.
(4) In working out whether you have derived an amount of *ordinary income, and (if so) when you derived it, you are taken to have received the amount as soon as it is applied or dealt with in any way on your behalf or as you direct.
Note: A cash accounting regime applies for ordinary income derived by STS taxpayers: see Division 328.
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