cfd's cap gain/loss or income gain/loss, page-5

rebel1,

"The open trades are unclassified.p/l."

If you have a look at your CFD account, you will notice that your provider values your open positions at the end of each day, using "Mark to Market". What that means is that your provider revaules your open positions at the end of each day. Those Mark to Market can be a credit (profit) or debit (loss).

The ATO accepts those Mark to Market Credits and Debits as assessable income or deductible losses.