今年进行一些外汇交易。
盈利需要缴税吗?
不像股票交易,broker要求提供税号,否则扣48%税。
但从来没有外汇公司要求税号。
哪位高手指点?
评论
The Div 775 Forex rules will apply, the basic rule is that a forex gain arising is included in assessable income, and a forex loss is an allowable deduction, provided that the gain or loss does not relate to the acquisition or disposal of a capital asset or the derivation of exempt income or are of a private or domestic nature.
Since none of the above exemptions will apply to you, you will need to recognise forex gains and losses for tax purposes when they are 'realised'.
For Example,
You bought US$20,000 when A$1 = US$0.80, you paid A$25,000
You disposed of US$20,000 when A$1 = US$0.70, you received A$28,571
The difference between (A$28,571) and the cost base of the US dollars (A$25,000) is A$3,571. As this amount arises solely as a result of the currency exchange rate effect, the difference represents a forex realisation gain rather than a capital gain (subsection 775-40(4) )
You would include A$3,571 forex gain as assessable income (subsection 775-15(1) ) in the year in which it is realised.
评论
when you purchase share, you will need to quote your Tax File Number otherwise Non-TFN Withholding is required for unfranked dividend.
In this case, you are doing forex trading, no dividend will be paid and therefore you are not obligated to quote your Tax File Number.
评论
评论
谢了,
大有收获。
澳洲中文论坛热点
- 新西兰总理:出世在新西兰的新纳粹Thomas Sewell是“挺蹩脚的人”,但那是澳洲的问题
- 新西兰总理拉克森称新纳粹Thomas Sewell是坏人,但是没对要求把他从澳大利亚遣返到诞生国去的呼吁置评。
- 撞穿学校栅栏害死十一岁男孩的司机不必坐牢
- 一位女司机撞穿学校栅栏、害死了11岁男孩,被罚2000元罚金、撤消驾照,不必坐牢。Jack Davey 的父母去了