Taxation of Non-fungible Tokens

被引：0
|
作者：
Lim, Wendy [1 ]
机构：
[1] MinterEilison, Sydney, NSW, Australia
来源：
AUSTRALIAN TAX REVIEW | 2021年 / 50卷 / 04期
关键词：
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
This article provides high-level commentary on the Australian tax implications of holding, selling and trading non-fungible tokens (NFTs) for Australian residents in various scenarios. It considers real-life queries posted in the ATO's online forum concerning the application of the trading stock rules and capital gains tax (CGT) regime to NFT artwork, Dapper credits and CryptoKitty NFTs. The personal use asset and collectables CGT exemptions are also discussed with reference to the ATO's views and enforcement focus.
引用
收藏
页码：270 / 279
页数：10
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