000			01627nab a2200241 c 4500
999			_c152121 _d152121
003			ES-MaIEF
005			20260318130022.0
007			ta
008			260318t2025 ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_973565 _aSmythe, Cullen
245	1	0	_aNSW stamp duty and the brave (not so) new world of non-fungible tokens _cCullen Smythe
520			_aWith the increasing popularity of blockchain applications and asset tokenisation, the use cases of these new economy technologies are expanding rapidly, particularly in the case of non-liquid assets such as real property and infrastructure. And although the income tax commentary on tokens has grown apace, analysis of the Australian state taxation consequences of tokenisation and the significant costs that can accrue to taxpayers has been sadly lacking. This article aims to address this issue by outlining the history and current uses of tokens, and their correct characterisation for Australian duties law purposes. The analysis focuses on case law and the NSW Duties Act 1997, and covers their creation, asset tethering, the duties consequences of subsequent dealings and issues of valuation.
650		7	_966197 _aBLOCKCHAIN
650		4	_970503 _aTOKENS
650		4	_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
650		4	_943074 _aECONOMIA
650		4	_941169 _aCONTRIBUYENTES
650		4	_947615 _aLEGISLACION
650		4	_932206 _aAUSTRALIA
773	0		_9175201 _oOP 1867/2025/2 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 40, n. 2, 2025, p. 155-192
942			_cART