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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 ?    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"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
(1996) 34 Atr 4975	(1996) 34 ATR 4975		Australia	circa 1996	Legal Online / Westlaw		2
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
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
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
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
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
Milirrpum v Nabalco Pty Ltd	[1972-73] ALR 65; (1971) 17 FLR 141		Australia	circa 1972	LexisNexis AU		415
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
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
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
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
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