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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 ?

[2014] ATOTD 26

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s6, s10, s20, s25, s136
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s5, s108, s118

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1132
R v Toohey; Ex parte Meneling Station Pty Ltd	[1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59	High Court of Australia	Australia - Commonwealth	8 Dec 1982	AustLII		454
Milirrpum v Nabalco Pty Ltd	[1972-73] ALR 65; (1971) 17 FLR 141		Australia	circa 1972	LexisNexis AU		415
Yanner v Eaton	[1999] HCA 53; (1999) 201 CLR 351; 166 ALR 258; (1999) 73 ALJR 1518; (1999) 107 A Crim R 551; (1999) 105 LGERA 71; (1999) 18 Leg Rep 2	High Court of Australia	Australia - Commonwealth	7 Oct 1999	AustLII		355
National Provincial Bank Ltd v Ainsworth	[1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1	House of Lords	United Kingdom	13 May 1965	BAILII		224
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		57
Wily v St George Partnership Banking Ltd	[1999] FCA 33; (1999) 84 FCR 423; (1999) 161 ALR 1; 30 ACSR 204; 17 ACLC 279	Federal Court of Australia	Australia - Commonwealth	29 Jan 1999	AustLII		39
Potter v The Commissioners of Inland Revenue	[1854] EngR 645; 10 Exch 147; 23 LJEx 345; 156 ER 392	Court of Exchequer	United Kingdom	circa 1854	CommonLII		30
Favaro v FCT	[1996] FCA 877; (1996) 34 ATR 1	Federal Court of Australia	Australia - Commonwealth	9 Oct 1996	AustLII		14
Halwood Corporation Ltd v Chief Commissioner of Stamp Duties (NSW)	(1992) 33 NSWLR 395; 23 ATR 158		Australia - New South Wales	circa 1992	LexisNexis AU		9
"Applicability of Property Law in New Contexts: From Cells to Cyberspace, The"	(2008) 30 Sydney Law Review 639	Sydney Law Review	Australia	circa 2008	AustLII		5
Armstrong DLW GmbH v Winnington Networks Ltd	[2012] EWHC 10	High Court of England and Wales	United Kingdom - England and Wales	circa 2012	BAILII		4
(1996) 34 Atr 4975	(1996) 34 ATR 4975		Australia	circa 1996	Legal Online / Westlaw		2

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