Legislating the Meaning of Digital Currency in the Australian Income Tax Law

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Legislating the Meaning of Digital Currency in the Australian Income Tax Law

Since Bitcoin was created in 2009, the Australian tax law has slowly responded to the increasing trading in, and widespread use of, crypto-assets. In 2017 the goods and services tax (GST) legislation was amended to introduce a new concept of "digital currency", effectively exempting crypto...

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Bibliographic Details
Main Author:	Allen, Christina
Format:	Journal Article
Published:	Thomson Reuters (Professional) 2024
Online Access:	http://hdl.handle.net/20.500.11937/95983

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