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The world of digital assets – are you ready?

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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.

Author profile

Tracey Dunn
Tracey Dunn is as Director with EY, Private – Tax in Perth. Tracey has a Bachelor of Business (Accounting), a Graduate Certificate in Commercial Law, a Bachelor of Laws and a Graduate Diploma in Legal Practice. Tracey was admitted as a lawyer in the Supreme Court of Western Australia in May 2022. 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. Tracey’s expertise lies in providing both simple and complex tax advice to high wealth high net worth individuals, private groups, small and medium-sized businesses, and corporate entities. She has significant experience in advising on the application of FBT, Div 7A and trusts and regularly presents on taxation topics. - Current at 01 September 2022
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