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TD 2014/25 - Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997 ?

[2014] ATOTD TD2014/25

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s99.5
Currency Act 1965 (Cth)	s8, s9, s11
Financial Transaction Reports Act 1988 (Cth)	s31
Income Tax Assessment Act 1997 (Cth)	s2.30
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Johnson v Native Title Registrar	[2014] FCA 142; (2014) 218 FCR 415	Federal Court of Australia	Australia - Commonwealth	3 Mar 2014	AustLII		7
Messenger Press Pty Ltd v Commissioner of Taxation	[2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII		8
Travelex Ltd v FCT	[2008] FCA 1961; (2008) 71 ATR 216; [2008] ATC 20-087	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		11
Leask v Commonwealth of Australia	[1996] HCA 29; (1996) 187 CLR 579; (1996) 140 ALR 1; (1996) 70 ALJR 995; (1996) 18 Leg Rep 2; 35 ATR 91	High Court of Australia	Australia - Commonwealth	5 Nov 1996	AustLII		142
Gamer's Motor Centre (Newcastle) Pty Ltd v Natwest Wholesale Australia Pty Ltd	(1985) 3 NSWLR 475		Australia - New South Wales	circa 1985	LexisNexis AU		26
Union Label Case	[1908] HCA 94; (1908) 6 CLR 469; 14 ALR 565	High Court of Australia	Australia - Commonwealth	8 Aug 1908	AustLII		311
Moss v Hancock	[1899] UKLawRpKQB 105; [1899] 2 QB 111		United Kingdom	10 May 1899	CommonLII		19

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