美股收益报税 - 分开计算? 整体计算?

awad

假设2021年1月1号转入美股账户10万澳元，6月30号全部卖光晴空，收益是怎么算呢？
第1种，1月1号转入10万澳元，6月30号卖光股票并把所有美元换回澳元共15万澳元，所以收益是5万澳元
第2种，1月1号到6月30号有若干笔交易，每笔交易盈利的美元都按当天的澳元/美元汇率计算得到该笔交易盈利的澳元，然后加总得到一个澳元盈利的总数。
1和2并不想等，因为澳元/美元汇率一直在波动

请问我应该用哪种方法计算美股收益？谢谢

TerryGan

可以拆开两部分来看，第一部分是股票收益部分，按照相应的汇率去计算收益；第二部分是外汇换算部分，按照汇率算出收益。

AATS

You must use method 2.
CGT event is based on the transaction date.
For example, you buy on 1/1/2021, the stock cost you USD100 ($120equivalent, based on exchange rate on 1/1/2021), Sold it on 3/3/2021 at USD110 ( $130 equivalent based on exchange rate on 3/3/2021). From your trading portal, capital gain is USD10. However, your actual capital gain for tax purpose is $10. ( $10 is calculated from $130-$120, NOT converted from USD10. ) . On 30/06/2021, the exchange rate could be 0.8 USD, but it's irrelevant to your calculation.
ATO provides exchange rate on their website. Or you can check RBA's daily rates.

See below:
https://www.ato.gov.au/business/foreign-exchange-gains-and-losses/translation-(conversion)-rules/

AATS

#2 is right.
Your actual AUD payment or income is different from your calculation. The difference will be your exchange gain/loss.

awad

AATS 发表于 2021-7-13 11:55
You must use method 2.
CGT event is based on the transaction date.
For example, you buy on 1/1/2021 ...

多谢

awad

TerryGan 发表于 2021-7-13 11:49
可以拆开两部分来看，第一部分是股票收益部分，按照相应的汇率去计算收益；第二部分是外汇换算部分，按照汇 ...

多谢

jbw

AATS 发表于 2021-7-13 11:55
You must use method 2.
CGT event is based on the transaction date.
For example, you buy on 1/1/2021 ...

请问在报税时，有一个total capital gain 和 net capital gain 如何填？前一个我的理解是总收益（卖出得到的所有钱减去买入扣掉的所有钱），后一个是扣除brokerage 和其他费用后的净收益。是不是这样理解？那持有超过一年有50%折扣，如何填？net capital gain 自己减半填上去吗？

kickstar

jbw 发表于 2021-7-23 20:33
请问在报税时，有一个total capital gain 和 net capital gain 如何填？前一个我的理解是总收益（卖出得 ...

在ATO网站上搜了一下，net capital gain要自行减去持股一年的discount

Net capital gain
Your net capital gain is calculated using the following formula:

A − B − C

Where:

A is your total capital gains for the year (including those distributed by a managed fund or trust)

B is your total capital losses (including any net capital losses from previous years)

C is any CGT discount and small business CGT concessions you're entitled to

jbw

kickstar 发表于 2021-7-24 15:25
在ATO网站上搜了一下，net capital gain要自行减去持股一年的discount

Net capital gain

谢谢回复！那total capital gain就是根据买入和卖出时的settlement statement上 澳币收到的减去澳币支付的，这其中包括了brokerage和不同汇率折算，对吗？

AATS

jbw 发表于 2021-7-24 20:35
谢谢回复！那total capital gain就是根据买入和卖出时的settlement statement上 澳币收到的减去澳币支付 ...

That's right.