澳大利亞的法院裁決可以為比特幣交易的退款大約6.4億美元的資本利得稅（CGT）

在法官裁定應將加密貨幣視為貨幣而不是應納稅資產後，澳大利亞的法院判決可以打開多達6.4億美元的資本利得稅（CGT）退款。

A recent court decision in Australia could have significant implications for capital gains tax (CGT) on Bitcoin transactions, with one tax lawyer estimating that the ruling could lead to refunds of up to 1 billion Australian dollars ($640 million).

最近在澳大利亞的法院判決可能對比特幣交易的資本利得稅（CGT）產生重大影響，其中一位稅務律師估計該裁決可能導致退款高達10億美元（6.4億美元）。

The Australian Financial Review (AFR) reported on May 19 that Judge Michael O’Connell of Victoria ruled that Bitcoin is a form of money rather than property. The interpretation could place Bitcoin transactions outside the scope of Australia’s current CGT regime.

澳大利亞金融評論（AFR）在5月19日報導說，維多利亞州的邁克爾·奧康奈爾法官裁定比特幣是一種金錢而不是財產。該解釋可能會將比特幣交易置於澳大利亞目前的CGT政權範圍之外。

The case, which involved federal police officer William Wheatley allegedly stealing 81.6 Bitcoin (BTC) in 2019, could have far-reaching consequences for cryptocurrency taxation in the country.

據稱，該案涉及聯邦警察威廉·惠特利（William Wheatley）在2019年竊取了81.6比特幣（BTC），可能會對該國的加密貨幣徵稅產生深遠的影響。

The judge’s verdict in the case, which is still pending an appeal, directly contradicts the Australian Taxation Office’s (ATO) stance on crypto taxation.

法官在該案仍在上訴中的裁決直接與澳大利亞稅收辦公室（ATO）對加密稅稅的立場相矛盾。

Since 2014, the ATO has maintained that cryptocurrency assets are CGT assets. This implies that individuals are liable for paying tax when selling or trading such assets.

自2014年以來，ATO堅持認為加密貨幣資產是CGT資產。這意味著個人在出售或交易此類資產時有責任繳稅。

According to the ATO’s guidelines, any disposal of Bitcoin, including selling it for fiat, exchanging it for another crypto or using it to purchase goods or services, constitutes a CGT event.

根據ATO的指南，任何處置比特幣，包括出售菲亞特，將其換成另一個加密貨幣或使用它購買商品或服務，這都是CGT活動。

This framework, which classifies cryptocurrency as a taxable asset, has been the basis for taxing cryptocurrency transactions in Australia. However, the recent ruling challenges this approach by suggesting that Bitcoin functions more like money than property, potentially exempting it from CGT.

該框架將加密貨幣歸類為應稅資產，一直是澳大利亞加密貨幣交易徵稅的基礎。但是，最近的裁決挑戰了這種方法，暗示比特幣的功能比財產更像是貨幣，從而將其免除了CGT。

The interpretation could also have implications for the taxation of other cryptocurrencies in Australia.

這種解釋也可能對澳大利亞其他加密貨幣的稅收產生影響。

The judge’s ruling comes amid increasing scrutiny of cryptocurrency taxation policies globally. In the United States, the Internal Revenue Code already classifies cryptocurrency more like property than money.

法官的裁決是在全球對加密貨幣稅收政策的越來越多的審查中得出的。在美國，內部稅收法規已經對加密貨幣進行了分類，而不是財產而不是金錢。

This classification has led to complications in taxing cryptocurrency transactions, with the Center for Law and Economic Studies at the University of Illinois stating in 2023 that the current U.S. tax system is “ill-equipped” to handle cryptocurrency.

這種分類導致了對加密貨幣交易徵稅的並發症，伊利諾伊大學法律和經濟研究中心在2023年表示，當前的美國稅收制度是“不足的”來處理加密貨幣。

The Australian case could serve as a precedent for other countries considering how best to integrate cryptocurrencies into their existing legal and tax frameworks.

澳大利亞案件可以作為其他國家的先例，考慮如何最好地將加密貨幣整合到其現有的法律和稅收框架中。