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BR Pub 19/03
30 Jul 2019
This ruling will apply for a period of three years beginning on 30 July 2019.

Income tax - employer issued crypto-assets provided to an employee

This Ruling follows on from two Public Rulings that were issued recently: BR Pub 19/01: Income tax – salary and wages paid in crypto-assets and BR Pub 19/02: Income tax – bonuses paid in crypto-assets. It considers how FBT applies where cryptocurrency issued by an employer is provided to an employee.

This item has expired and been replaced by BR Pub 23/06: Income tax - employer issued cryptoassets provided to an employee