ATO更新了最近对比特币及其它加密货币的税务处理指引。
ATO此前指出，除个人购买电子货币用作私人用途外，电子货币的买卖很可能记在收益账目并将货币交易视作以营利为目的的生意运作。
ATO 在最新的指引中提出若电子货币不是用于私人用途，相当一部分的情况应记作资本账目并在卖出时按资本的增值纳税。比方说，如果把电子加密货币作为投资组合的一部分记在资本账户下，当持有货币超过12个月后将货币卖出，纳税时可享有资本增值税折扣优惠（CGT discount）。
对于电子货币依据资本增值税条例是否应被视为私人资产的问题，ATO的更新中指引提供了详细的举例说明。这个定性其实非常重要，因为在资本增值税条例下规定，私人资产的增值获利低于$10,000，都可以豁免缴纳增值税。当然，私人资产的损失也不能用于抵扣其他资产的增值所得。
ATO还确认了用一种虚拟货币去交换另一种虚拟货币为资本增值税事件 （CGT event)。并需使用在交易时用货币的澳元市场价值计算应缴税款。
详情请点阅ATO的最新指引
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Administration Officer
With her kind, caring and approachable nature, Reshika never fails to provide a positive, welcoming experience for our clients, assisting them as they walk in our door or call our office. She understands the power of customer service and is always willing to lend a hand.
With her fun and relaxed personality, Reshika is incredibly creative, especially when it comes to finding solutions for evolving challenges, from financial matters to marketing requirements and beyond. Holding a Masters of Business Administration with a major in Marketing and significant experience in the banking industry, Reshika has a unique combination of skills which makes her a real asset to Fortis.
Reshika is motivated to reach new heights, take risks and develop her career by working alongside Bernadette, our Client Administration Manager, and having the opportunity to learn new things such as new platforms and procedures.
Reshika is passionate about fitness and does not miss an opportunity to take advantage of the gym. Despite Reshika’s relaxed personality it all goes out the door when card or board games are involved!