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BR Pub 19/02
27 Jun 2019
This ruling will apply for a period of three years beginning on 1 September 2019.

Income tax – bonuses paid in crypto-assets (WITHDRAWN)

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

This ruling was replaced by BR Pub 21/02 on 1 March 2021. The Commissioner will continue to be bound by BR Pub 19/02 for arrangements entered into on or before 28 February 2021 until 1 September 2022. 

Read the withdrawal notice for BR Pub 19/02

Current status