Coinfig app

Australia rulings

Binding rulings and formal determinations issued by the authority.

Showing 1 to 9 of 9 documents, archived 2026-09-10

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Rulings documents archived for Australia
DocumentIssuerDateArchived copyLive sourceCitation key
TR 92/3 Income tax: whether profits on isolated transactions are incomeAustralian Taxation Office1992-07-30PDF, 469 KB, mirrorOpen
TR 97/11 Income tax: am I carrying on a business of primary production? (consolidated to 16 November 2011)Australian Taxation Office1997-06-04PDF, 719 KB, mirrorOpen
TD 2014/25 Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997?Australian Taxation Office2014-12-17PDF, 472 KB, mirrorOpenTD 2014/25
TD 2014/26 Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997?Australian Taxation Office2014-12-17PDF, 383 KB, mirrorOpenTD 2014/26
TD 2014/27 Income tax: is bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997?Australian Taxation Office2014-12-17PDF, 293 KB, mirrorOpenTD 2014/27
TD 2014/28 Fringe benefits tax: is the provision of bitcoin by an employer to an employee in respect of their employment a property fringe benefit?Australian Taxation Office2014-12-17PDF, 315 KB, mirrorOpenTD 2014/28
GSTR 2014/3W Goods and services tax: the GST implications of transactions involving bitcoin (notice of withdrawal; the ruling issued 17 December 2014 and ceased to apply to transactions entered into after 1 July 2017)Australian Taxation Office2017-12-18PDF, 250 KB, mirrorOpen
TD 2026/D2 Income tax: capital gains tax consequences of using a smart contract to wrap and unwrap crypto assetsAustralian Taxation Office2026-08-19PDF, 512 KB, mirrorOpenTD 2026/D2
TR 2026/D1 Income tax: receipt and disposal of crypto assets by an airdropAustralian Taxation Office2026-08-19PDF, 506 KB, mirrorOpenTR 2026/D1