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Taxation treatment of Digital Currency

Author: The Joint Bodies

Published Date: 30 Sep 2022


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Chartered Accountants Australia and New Zealand, CPA Australia, Institute of Public Accountants, Law Council of Australia and The Tax Institute (together, the Joint Bodies) write to you as the peak professional accounting and tax practitioner bodies in Australia representing the tax profession.

The Joint Bodies welcome the opportunity to make a submission to the Treasury in relation to the Treasury Laws Amendment (Measures for Consultation) Bill 2022: Taxation treatment of digital currency (draft legislation) and accompanying explanatory material.

In the development of this submission, we have closely consulted with members of the Joint Bodies with specific knowledge, experience and expertise in the taxation of cryptocurrencies and other digital assets. We set out below our observations and overarching comments for your consideration. 


  • Published By:The Joint Bodies
  • Published On:30 Sep 2022

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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Business taxation Infrastructure & innovation International tax & business Cryptocurrency Digital taxes

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