CA ANZ have reviewed the following draft rulings:

• Income tax – salary and wages paid in cryptoassets.
• Income tax – bonuses paid in cryptoassets.
• Income tax – employer issued cryptoassets provided to an employee.
• Income tax – application of the employee share scheme rules to employer issued cryptoassets provided to an employee.

These are all reissues of public rulings first issued in 2019 and 2021. They will now have an indefinite end date. There has been very little change to the rulings and CA ANZ agree that the technical conclusions remain appropriate.

CA ANZ recommend that technology developments in this area should be monitored and the rulings should be updated as changing technology requires.