BR Pub 19/01
Issued
27 Jun 2019
Effective
This ruling will apply for a period of three years beginning on 1 September 2019.

Income tax – salary and wages paid in crypto-assets (WITHDRAWN)

This ruling considers whether regular remuneration received by employees in crypto-assets are subject to PAYE.

This ruling was replaced by BR Pub 21/01 on 1 March 2021. The Commissioner will continue to be bound by BR Pub 19/01 for arrangements entered into on or before 28 February 2021 until 1 September 2022. 

Read the withdrawal notice for BR Pub 19/01