Published on 01 Jun 22
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The law impacting on the use of blockchain technology, cryptocurrency and other digital assets continues to develop with the evolving nature of the underlying technology. This article aims to provide a background on the development of cryptocurrency and digital assets, an insight into the basics of blockchain technology, and an overview of the taxation and regulation of cryptocurrency and digital assets in Australia.
Tracey Dunn is as associate director in the Tax Services division of RSM in Perth. Tracey has a Bachelor of Business (Accounting), a Graduate Certificate in Commercial Law and a Bachelor of Laws. Tracey has worked in public practice for over 20 years. Prior to commencing a career in public practice, Tracey worked in commerce in various roles, including banking, logistics management and international trade. Tracey’s expertise lies in providing both simple and complex tax advice to high net worth individuals, small and medium-sized businesses with multiple structures, and corporate entities. She has significant experience in advising on the application of FBT, Div 7A and trusts. Tracey regularly presents on taxation topics. Tracey writes extensively on the interpretation of tax legislation for businesses, and has been published in a number of publications, including the Australian Financial Review, ABC News, Accountants Daily, Public Accountant magazine and Thompson Reuters’ Weekly Tax Bulletin.
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09 May 2022