ATO上关于这部分是这么讲的：
If your activities change from trader to investor, your investments are no longer trading stock.
If you stop holding an item as trading stock but still own it, it is treated as if:
just before it stopped being trading stock you sold it to someone else (at arm's length and in the ordinary course of business) for its cost
you had immediately bought it back for the same amount.
这几年交易量一直比较大，所以是按照trader来报税的。现在问题来了，有一部分股票去年买的时候本来是想做个短线三个月的，现在感觉会长期持有，至少一两年以上。那么这部分可以单独剥离出来按照investor来报税吗？没太看懂ato这段话到底是个什么意思。
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如果您的活动从交易者变为投资者，您的投资将不再是交易股票。
如果您停止持有物品作为交易库存但仍拥有它，则将其视为：
就在它停止交易股票之前，你把它出售给其他人（按照公平原则和正常业务过程）的成本
你已经立即买了相同的金额。
谷歌这样翻译的 我也看不懂什么意思了
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不是，我的意思是我看得懂。。。但是具体对税有没有什么影响，这是我想问的。。。
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没有人知道吗
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不太现实，转给家人试试
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如果你股票交易比较频繁的话税局会定性你为“trader”，如果被定性为“trader”而且你一年的资本增值超过一定数额的话，你需要每季度预交税额，预交税额多少按你上个财政年的资本增值多少它会估值，年底报税时多退少补。
税局要区分你是“trader”和“investor”，主要是“trader”每季要预交税，而“investor”不需要每季预交税。如你有频繁交易记录，不管你是否有长期投资的股票都会被定性为“trader”，一年下来频繁交易部分产生的资本增值要被计入下一个财年每季预交税的估值里，持有超过一年以上的不会计入预交税的估值里。
“trader”和“investor”年末报税时计算方式都一样，买进卖出在同一年完成的，属于短期交易，利润全部计入资本增值。买进卖出超过一年完成的，利润一半计入资本增值。
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之前就是全部按照trader来报税的，因为交易量比较大，比较频繁，并且有大量的亏损。
这中间以超短线，短线为主。但是也有几个重仓的股票，是持有超过了一年并且亏损。最后都算在一起，都按照trader来报税，没有单独分出来（也不知道可以单独分出来，因为按照ato网站的意思，要不就是investor，要不就是trader，没说可以自己把股票归类报税）。
因为这样，就抵消了收入income，基本上退了全部的税。本来如果是普通investor，亏损只能抵消盈利，但是不能抵消income的。
现在想把长线的股票单独分出来报税。由于以前的亏损，享受了退税。所以有个reclassify的问题。
举个例子，5万的股票跌到了2万，按照trader亏损3万，抵消收入后退税了1万；重新算成investor，好像按照它那段话的意思，就相当于重新清零，按照2万的盈利来补税，然后这2万是下一阶段的base cost。
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你这个报税有问题，股票交易上的损失不可以冲销和资本增值无关收入的，你说的income是指何种的？
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卖了 重买
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应该没有问题噢
请看ato关于trader的例子
https://www.ato.gov.au/General/Capital-gains-tax/Shares,-units-and-similar-investments/Shareholding-as-investor-or-share-trading-as-business-/
按照trader算就可以抵消income，就是你的普通revenue，工资什么的
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股票上的损失，是不可冲销工资收入的，只能放到下个财年冲销资本增值的。税法何时变了，可以把炒股票或炒房子的损失冲销工资的收入？你还是打个电话到税局问清楚，真的。
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股票上的盈利是加入工资等收入一起计算税的，损失不可以。
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我估计你没有点开我给你的ato链接去看看。
两种形式，investor和trader。有区别的。trader有交易形式，交易量等等各种要求。
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That rule is for investors
If ATO treats you as a trader, you could use loss to offset income as well as transaction fees into cost base etc. Capital gains is not gain but an income and will be charged at your marginal tax rate, and will not incur capital gain tax, but it is also not getting capital gain discount after holding >12 months. ATO treats traders as business.
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Shareholding as investment -- investors
A shareholder is a person who holds shares for the purpose of earning income from dividends and similar receipts. For a shareholder:
•the cost of purchase of shares is not an allowable deduction against current year income, but is a capital cost
•receipts from the sale of shares are not assessable income – but any capital gain on the shares is subject to capital gains tax
•a net capital loss from the sale of shares can't be offset against income from other sources, but can be offset against another capital gain or carried forward to offset against future capital gains
•the transaction costs of buying or selling shares is not an allowable deduction against income, but are taken into account in determining the amount of any capital gain
•dividends and other similar receipts from the shares are included in assessable income
•costs (such as interest on borrowed money) incurred in earning dividend income are an allowable deduction against current year income.
===========================
Share trading as business --Traders
A share trader is a person who carries out business activities for the purpose of earning income from buying and selling shares. For a share trader:
•receipts from the sale of shares constitute assessable income
•purchased shares are regarded as trading stock
•costs incurred in buying or selling shares – including the cost of the shares – are an allowable deduction in the year in which they are incurred
•dividends and other similar receipts are included in assessable income.
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So for LZ, you basically could not choose which way YOU want to go. It is ATO decides which way THEY want you go.
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你的链接打不开，不过算了，偶只有资本增值这一收入，所以一直用资本增值税来计税。偶希望的是联盟党在国会能通过资本增值税只加20%这条法律就好，不过有工党在估计没戏。
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谢谢！
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