澳大利亚的法院裁决可以为比特币交易的退款大约6.4亿美元的资本利得税（CGT）

在法官裁定应将加密货币视为货币而不是应纳税资产后，澳大利亚的法院判决可以打开多达6.4亿美元的资本利得税（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).

最近在澳大利亚的法院判决可能对比特币交易的资本利得税（CGT）产生重大影响，其中一位税务律师估计该裁决可能导致退款高达10亿美元（6.4亿美元）。

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.

澳大利亚金融评论（AFR）在5月19日报道说，维多利亚州的迈克尔·奥康奈尔法官裁定比特币是一种金钱而不是财产。该解释可能会将比特币交易置于澳大利亚目前的CGT政权范围之外。

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.

据称，该案涉及联邦警察威廉·惠特利（William Wheatley）在2019年窃取了81.6比特币（BTC），可能会对该国的加密货币征税产生深远的影响。

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.

法官在该案仍在上诉中的裁决直接与澳大利亚税收办公室（ATO）对加密税税的立场相矛盾。

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年以来，ATO坚持认为加密货币资产是CGT资产。这意味着个人在出售或交易此类资产时有责任缴税。

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.

根据ATO的指南，任何处置比特币，包括出售菲亚特，将其换成另一个加密货币或使用它购买商品或服务，这都是CGT活动。

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.

该框架将加密货币归类为应税资产，一直是澳大利亚加密货币交易征税的基础。但是，最近的裁决挑战了这种方法，暗示比特币的功能比财产更像是货币，从而将其免除了CGT。

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

这种解释也可能对澳大利亚其他加密货币的税收产生影响。

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.

法官的裁决是在全球对加密货币税收政策的越来越多的审查中得出的。在美国，内部税收法规已经对加密货币进行了分类，而不是财产而不是金钱。

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.

这种分类导致了对加密货币交易征税的并发症，伊利诺伊大学法律和经济研究中心在2023年表示，当前的美国税收制度是“不足的”来处理加密货币。

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

澳大利亚案件可以作为其他国家的先例，考虑如何最好地将加密货币整合到其现有的法律和税收框架中。