My Understanding is thet the ATO is only interested in the income/loss from trading NOT the instument you use So wether you trade Equities, Indexes, FX, Options or CFD's. The good folks at the ATO recognise your status as a trader based on - the volume of your trading, - the percentage that trading income contibutes to your total income. -length of time per trade (if you hold for months or years you are an investor) But should you have doubt ask your accountant or phone the ATO