澳洲股票税务问题

在澳大利亚税务



大家好，我记得股票交易税务里是不是有一条：在年中前把股票抛掉，然后再买回来，来增加capital loss的行为是不可以的？这个规则叫什么？

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确定这种行为是不可以的吗 ？ ？

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hi,
Hi,

you can do this.

you may mean short period share trades to get dividends and franking credits, which is not restricted. it is irrelevant to disposal of shares.

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Hi,

Friday afternoon, please allow my mistake.

I mean short period share trades getting dividends and franking credits is restricted.

But there is no restrictions on disposal of shares, then purchase the same shares again.





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Yes, this will be a problem.

There is a strong risk that the ATO would seek to apply Part IVA to this arrangement. The ATO released a tax ruling in 2008 dealing with the potential application of the anti-avoidance rules to "wash sales"'. In broad term, this involves selling shares towards the end of the income year to trigger a capital loss and then buying back a similar parcel of shares soon afterwards.

The ATO confirms that Part IVA is likely to apply to arrangements like this where there appears to be an intention to trigger a capital loss in order to offset against capital gains made in the same year. Simply selling shares to trigger a capital loss is not necessarily a problem, but the ATO doesn't like it when the taxpayer then buys back the same asset(s) shortly afterwards.


Refer to TR2008/1:

https://www.ato.gov.au/law/view/ ... 20081/NAT/ATO/00001

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挺奇怪的。

除非是数量很大，不然这个规矩挺莫名其妙的。

很多走技术流的经常卖出买入同一支股票很多次。

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ATO is targeting the wash sale transaction which has a taxation benefit in the form of:

(i) a capital loss; or

(ii) an allowable deduction,

As stated in the Ruling, the application of Part IVA to any particular wash sale arrangement depends on a careful weighing of all the relevant circumstances of the arrangement and the relative weight that should be attached to each of those circumstances.

However it is unlikely that Part IVA would apply to the situations where the taxpayer is to realise a capital gain to offset against the capital loss which has already been incurred. As the taxpayer has already suffered a economic loss (capital loss), they would be entitled to utilise the loss.

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尼玛ato就是流氓。欺负散户。大机构打官司基本不输，a to不敢碰。竟拿我们散户开心。

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就是说比方先卖掉100000股，过了7月1日买回100001股或者99999股就不会有问题了？

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可以操作，一般情况下不会有问题。不用担心。

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谢谢！

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Under a "wash sale" scheme, a tax benefit will be gained when a taxpayer has incurred a capital loss during a year of income where the capital loss would not have been incurred by the taxpayer during the year of income, if the scheme had not been entered into or carried out.

Therefore if your objective is to sell the shares to obtain a Capital Loss, and re-acquire the same or similar parcel in short time, continue your ownership interest in them, then it is likely to be a "wash sale" arrangement. The ATO may apply Part IVA to this kind of arrangement.

If the amount involved is material, consider carefully the application of the anti-avoidance provisions.

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谢谢，再请问一句，相差多少才不是“similar parcel”？

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The ATO does not mention whether there is a specific timeframe in which an investor can repurchase the shares back and be sure that the anti-avoidance rules won’t apply.

The ATO does not provide detail of what constitute “the same, or substantially the same assets” either.

TR 2008/1 (papra 13) sets out that the ATO will look at the following facts and circumstances surrounding the sale and repurchase to determine whether the dominant purpose of the sale was to generate a tax loss.

1.        The manner in which the scheme is carried out is not ordinary, is complicated or artificial or is explicable only by reference to the tax benefit obtained,
2.        The form of the scheme is the disposal of, or otherwise ending of, the taxpayer's beneficial ownership of or interest in, the asset
3.        The period over which the scheme is carried out is short, and the time at which the scheme was entered into is proximate to the derivation of a capital gain or assessable income, or the end of the income year.
4.        The result achieved by the scheme is the incurrence of a capital loss, and thus a reduction in income tax payable on any capital gains made by the taxpayer or the incurrence of an allowable deduction and, thus, a reduction in the income tax payable by the taxpayer, whether in that income year or a subsequent income year….

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