000			01616nab a2200241 c 4500
999			_c145829 _d145829
003			ES-MaIEF
005			20220819103036.0
007			ta
008			220509t2022 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aMorton, Elizabeth _967173
245	1	0	_aTechnical and legal aspects of tax debt collection and cryptocurrencies _c Elizabeth F. Morton and Michael F. Curran
500			_aResumen.
520			_aThe increasing popularity of digital or cryptoassets raises issues, not only for the declaration of income earning activities, but also the consequential tax obligations. We explicitly consider the positioning of cryptocurrencies as a means of settling tax debts and the associated regulatory barriers impeding the implementation of such by the Australian Taxation Office (ATO). While the ATO offers taxpayers ‘flexibility’ in the settlement of their tax obligations, the current regulatory framework does not provide the legal basis to support paying via bitcoin. We examine the tax administration regulations and related judicial guidance to explore the issues surrounding cryptocurrencies and tax debts. Furthermore, we outline the associated practical and political issues.
650		7	_963195 _aCRIPTOMONEDA
650			_aIMPUESTOS _947460
650		4	_942651 _aDEUDA TRIBUTARIA
650		4	_947639 _aLIQUIDACIONES
650		4	_aAUSTRALIA _932206
700	1		_969749 _aCurran, Michael F.
773	0		_9167142 _oOP 1867/2022/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 37(1), 2022, p. 1-26
942			_cART