新法院裁決發現比特幣類似於澳大利亞貨幣，可能免於資本利得稅

法律和稅收專家正在仔細考慮一項新的法院裁決，該裁決發現比特幣類似於澳大利亞的貨幣，並有可能免徵資本利得稅（CGT）。

A new ruling by the Australian judge, in which he found Bitcoin to be a form of currency, might have interesting implications for the capital gains tax, according to Australian Financial Review.

根據澳大利亞金融審查，澳大利亞法官認為比特幣是一種貨幣形式的一項新裁決可能對資本利得稅有有趣的影響。

If that view is upheld in the courts, it could revolutionise the tax treatment of Bitcoin in Australia and open the door to many millions of dollars in refunded CGT obligations. But that legal process is lengthy and uncertain, meaning today’s Bitcoin holders should not neglect the Australian Taxation Office’s current guidance on crypto assets.

如果在法院維持這種觀點，它可能會徹底改變澳大利亞比特幣的稅收處理，並為已退款的CGT義務打開了數百萬美元的大門。但是，該法律程序是漫長而不確定的，這意味著當今的比特幣持有人不應忽略澳大利亞稅務局目前關於加密資產的指導。

The finding, which was part of a recent criminal case, has been covered extensively by the AFR. The case involved a former Australian Federal Police officer, who was accused of stealing 81.6 Bitcoins in 2019.

這一發現是最近刑事案件的一部分，已被AFR廣泛涵蓋。該案涉及一名前澳大利亞聯邦警察，該警官在2019年被指控竊取了81.6個比特幣。

The defense argued that Bitcoin is not property, but is simply information stored on a digital ledger, and that at the time of the alleged offense, Bitcoin had no market value. The prosecution claimed the Bitcoins were worth $4.4 million at the time of theft.

辯方認為，比特幣不是財產，而只是存儲在數字分類帳中的信息，而在涉嫌犯罪時，比特幣沒有市場價值。檢方聲稱，盜竊時的比特幣價值440萬美元。

Judge Michael O’Connell disagreed with both assertions, ruling that Bitcoin is ultimately a kind of property, in line with the tax office’s long-running treatment of digital assets. The judge also said that the cryptocurrency had a market value, albeit one that fluctuates wildly.

法官邁克爾·奧康奈爾（Michael O'Connell）不同意這兩種斷言，裁定比特幣最終是一種財產，這符合稅務局長期運行的數字資產處理。法官還說，該加密貨幣具有市場價值，儘管這一價值會急劇波動。

However, the judge also argued Bitcoin specifically could be considered a form of money. That specific finding runs counter to the ATO’s prevailing views on cryptocurrency.

但是，法官還認為比特幣可以被視為一種金錢。該特定發現與ATO對加密貨幣的普遍看法背道而馳。

“For tax purposes, crypto assets are not a form of money,” according to its guidelines, which state the proceeds from disposing of cryptocurrencies can count as ordinary income.

根據其準則，“出於稅收目的，加密資產不是一種貨幣形式”，該準則指出，處置加密貨幣所收益可以算作普通收入。

Treating Bitcoin as money, similar to Australian currency, would free it from CGT obligations and the need to pay tax when trading, converting, or disposing of Bitcoin.

將比特幣視為類似於澳大利亞貨幣的金錢，將從CGT義務中解放出來，並在交易，轉換或處置比特幣時需要繳稅。

The case is now set to proceed to the Court of Appeal, where the defense plans to further argue that Bitcoin was not property, nor even a form of money, at the time of the alleged offense.

該案現在定於辯護人計劃進一步辯稱，在涉嫌犯罪時，辯方計劃進一步辯稱，比特幣不是財產，甚至是一種貨幣形式。

If the appeal is successful, it could have far-reaching consequences for the taxation of cryptocurrency in Australia.

如果上訴成功，它可能會對澳大利亞的加密貨幣徵稅產生深遠的影響。

The Australian Taxation Office has been clear in its stance on cryptoassets for some time now. According to the ATO, cryptoassets are not a form of money, but rather a category of asset like shares, units in a trust or property.

一段時間以來，澳大利亞稅收辦公室在加密貨幣集團的立場上已經很明顯。根據ATO的說法，加密貨幣不是一種貨幣形式，而是類別的資產，例如股票，信託或財產中的單位。

The proceeds from disposing of cryptocurrencies can count as ordinary income, while the ATO also maintains that cryptoassets are subject to capital gains tax (CGT).

處置加密貨幣的收益可以算作普通收入，而ATO還認為加密貨幣徵收資本利得稅（CGT）。

The case will be closely watched by the tech sector and accounting experts alike.

該案件將受到科技領域和會計專家的密切關注。

The implications of the ruling could be huge for Australia's standing in the global crypto scene, according to Byron Goldberg, principal at early-stage venture capital firm Backbone Partners.

早期風險投資公司Backbone Partners的負責人拜倫·戈德堡（Byron Goldberg）表示，該裁決的含義對於澳大利亞在全球加密貨幣現場的地位可能是巨大的。

Should the local crypto industry band together to support the findings through the courts, "not only will Bitcoin be deemed currency in Australia, it will deem Australia a leader in crypto (where it actually belongs)," said Goldberg.

戈德堡說，如果當地的加密工業樂隊一起通過法院支持調查結果：“不僅將在澳大利亞被視為貨幣，它將認為澳大利亞是加密貨幣的領導者（實際上屬於它的地方）。”

While the case is certainly one to keep an eye on, as local fintech participants consider what might come next, accounting experts are warning taxpayers not to make any rash decisions about their Bitcoin holdings.

儘管當地的金融科技參與者認為下一步可能會發生什麼情況，但雖然案件肯定是一個關注的案件，但會計專家警告納稅人不要對其比特幣持有做出任何輕率的決定。

The case is "far from over," wrote Geoff Rooney, a partner in BDO Australia's financial services audit and assurance team.

BDO澳大利亞金融服務審計和保證團隊的合夥人傑夫·魯尼（Geoff Rooney）寫道，此案“遠非結束”。

"The decision is being appealed and could make its way to the Federal Court - or even the High Court - later this year. So, while the headlines are eye-catching, it's probably wise to hold off on lodging any tax refund claims just yet."

“這一決定正在提出上訴，並可能在今年晚些時候向聯邦法院甚至高等法院上訴。因此，儘管頭條新聞引人注目，但暫時推遲提出任何退稅索賠可能是明智的。”

Even so, the case is one to "watch closely."

即便如此，此案還是“密切關注”的情況。

"It raises fundamental questions about how we define money, property, and value in a software-driven world."

“它提出了關於我們如何在軟件驅動的世界中定義金錢，財產和價值的基本問題。”