澳洲CFD 交易亏欠了，可以抵税么？

在澳大利亚税务



第一次报税，今年cfd交易亏了些钱。可以抵扣么？ 还是只有投资房和正常做买卖的亏损才能抵税啊。

比特币买了亏了，能抵税么？

今年真是不走运

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以前问过account类似的问题，不能
交易亏损要让你开一个sole trader的税号，以后盈利后，可以先抵扣以前的亏损，多余部分交税

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非常感谢这么快就回复

我的想办法把亏得赚回来


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买比特币割肉了，可以抵税。

比特币CFD场外对赌亏了，那就不一定了。

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不能抵扣正常工资收入

可以抵扣其他Capital gain，比如卖股票、卖房子的盈利

如果没啥可抵扣的，只能记为亏损，等将来盈利了再抵扣

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The golden rule is, if you make a gain, it is on capital account, and if you make a loss, it is on revenue account.

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很遗憾不难，就算你开了sole trader也不能，是都不能，怎么说呢，太麻烦了。

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那就是挣钱了 交税， 亏了 你自己倒霉？

这个政策不合理啊。 要不就应该挣钱了也不缴税

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cfd输赢都不用缴税，除非他是你的主要收入

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谢谢阿

刚知道不用交税阿

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只能抵消你同样再上面的收益税收而不涉及你其他收入产生的税务。和股票一样

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还有我说的cfd是指那种 外汇交易的这种。这是被ato认为和赌博差不多，所以不用交

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cfd 股票交易 是ato认可的么？

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老哥，我特地查了下。原来要交税的。

https://community.ato.gov.au/t5/ ... D-trading/td-p/2035



Thanks for your patience whilst we received specialist information regarding your query.



The ATO has a view on CFD’s in TR 2005/15 Income tax: tax consequences of financial contracts for differences (TR2005/15) which outlines that CFD’s are always on revenue account, not capital.

TR2005/15 does discuss that gains on CFD’s are assessable under section 15-15 of the Income Tax Assessment Act 1997 (ITAA 1997), however a gain from CFD’s would also be assessable under section 6-5 of the ITAA 1997. In both cases any gain made is assessable on revenue account.



If you are trading CFD’s, but your activity does not have the required repetition and regularity to be considered to be a business, the activity will be a profit making undertaking. Your gains and losses are assessable on revenue account, and  interest incurred on a margin loan to fund your CFD trading would be a deductible expense.



Similarly, if you are in business of trading CFD’s your gains and losses are assessable on revenue account. You would report your CFD trading as a business activity, and you would be entitled to deductions for expenses incurred in the same way as any other business. You can find information on Deductions for small business to understand what deductions may be available in this scenario on our website. Generally, a deduction for interest expense for a loan to fund your CFD trading would be an allowable deduction.



However, you will also need to consider whether the non commercial loss rules would apply to you, and if they do this may mean that any loss you make may need to be carried forward.



When considering whether you are the business of CFD trading, the most significant factors looked at are usually the volume of trading, and business like manner. More information is available at Shareholding as investor or share trading as business? The level of trading required to be in business is usually high (in the hundreds of transactions), however the size and scale of your transactions would also be a significant

A trading volume of around 10 CFD’s trades an annum would not usually be considered to be a business like level of activity.  Instead it is likely that this would be considered to be a profit making undertaking.





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