Interpretation statements

• IS 23/08: Goods and Services Tax – Unit title bodies corporate
• IS 23/09: Research and development loss tax credits
• IS 23/10: Deductibility of holding costs for land

Technical decision summary

• TDS 23/13: Changing FIF calculation methods

Legal decisions - case summary

• CSUM 23/04: TRA finds disputant to be in a de facto relationship and upholds Commissioner’s WfFTC assessments

This Ruling applies to the transfer of Digital Assets into Everlasting’s Estate or Staking investment products in circumstances where the Client does not hold the Digital Assets in a business of dealing in cryptocurrency, but the Client’s Digital Assets were originally acquired for the dominant purpose of disposal. This Ruling also applies to subsequent transfers out of the Estate and Staking investment products (eg to beneficiaries).

See also:

BR Prd 23/03: Everlasting Nominees Limited (transfers of cryptoassets from a business of dealing into Everlasting products)

BR Prd 23/04: Everlasting Nominees Limited (transfers of cryptoassets that were not acquired for the purpose of disposal into Everlasting products)

This Ruling applies to a transfer of Digital Assets into Everlasting’s Estate or Staking investment products in circumstances where the Client does not hold the Digital Assets in a business of dealing in cryptocurrency, and did not originally acquire the Digital Assets for the dominant purpose of disposal. This Ruling also applies to subsequent transfers out of the Estate and Staking investment products (eg to beneficiaries).

See also:

BR Prd 23/03: Everlasting Nominees Limited (transfers of cryptoassets from a business of dealing into Everlasting products)

BR Prd 23/05: Everlasting Nominees Limited (transfers of cryptoassets that were acquired for the purpose of disposal into Everlasting products)

This Ruling applies to a transfer of Digital Assets from a business of dealing in cryptocurrency into Everlasting’s Estate or Staking investment products, and subsequent transfers out of those products (eg to beneficiaries).

See also:

BR Prd 23/04: Everlasting Nominees Limited (transfers of cryptoassets that were not acquired for the purpose of disposal into Everlasting products)

BR Prd 23/05: Everlasting Nominees Limited (transfers of cryptoassets that were acquired for the purpose of disposal into Everlasting products)