Crypto & Cryptic Tax Issues

Run through various tax issues relating to cryptocurrency, including whether it's a CGT asset, gifts, ATO guidance and more.

In this session, we cover:

• Issues & Background​

• Crypto as remuneration​

• Will FBT apply?​

• PAYG Withholding rules​

• Is Bitcoin money, or currency, or neither?​

• Crypto and superannuation​

• Crypto and CGT​

• Can crypto be trading stock?​

• Residency issues and impact of DTAs​

• Gambling (and losing)​

• Gifts and donations of crypto​

• Crypto events and transactions​

• Some private binding rulings (PBRs)​

Date recorded: 22 January 2025