新法院裁决发现比特币类似于澳大利亚货币，可能免于资本利得税

法律和税收专家正在仔细考虑一项新的法院裁决，该裁决发现比特币类似于澳大利亚的货币，并有可能免征资本利得税（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.

根据澳大利亚金融审查，澳大利亚法官认为比特币是一种货币形式的一项新裁决可能对资本利得税有有趣的影响。

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.

如果在法院维持这种观点，它可能会彻底改变澳大利亚比特币的税收处理，并为已退款的CGT义务打开了数百万美元的大门。但是，该法律程序是漫长而不确定的，这意味着当今的比特币持有人不应忽略澳大利亚税务局目前关于加密资产的指导。

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.

这一发现是最近刑事案件的一部分，已被AFR广泛涵盖。该案涉及一名前澳大利亚联邦警察，该警官在2019年被指控窃取了81.6个比特币。

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.

辩方认为，比特币不是财产，而只是存储在数字分类帐中的信息，而在涉嫌犯罪时，比特币没有市场价值。检方声称，盗窃时的比特币价值440万美元。

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.

法官迈克尔·奥康奈尔（Michael O'Connell）不同意这两种断言，裁定比特币最终是一种财产，这符合税务局长期运行的数字资产处理。法官还说，该加密货币具有市场价值，尽管这一价值会急剧波动。

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，法官还认为比特币可以被视为一种金钱。该特定发现与ATO对加密货币的普遍看法背道而驰。

“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.

根据其准则，“出于税收目的，加密资产不是一种货币形式”，该准则指出，处置加密货币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.

将比特币视为类似于澳大利亚货币的金钱，将从CGT义务中解放出来，并在交易，转换或处置比特币时需要缴税。

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.

该案现在定于辩护人计划进一步辩称，在涉嫌犯罪时，辩方计划进一步辩称，比特币不是财产，甚至是一种货币形式。

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

如果上诉成功，它可能会对澳大利亚的加密货币征税产生深远的影响。

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.

一段时间以来，澳大利亚税收办公室在加密货币集团的立场上已经很明显。根据ATO的说法，加密货币不是一种货币形式，而是类别的资产，例如股票，信托或财产中的单位。

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).

处置加密货币的收益可以算作普通收入，而ATO还认为加密货币征收资本利得税（CGT）。

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

该案件将受到科技领域和会计专家的密切关注。

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.

早期风险投资公司Backbone Partners的负责人拜伦·戈德堡（Byron Goldberg）表示，该裁决的含义对于澳大利亚在全球加密货币现场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.

戈德堡说，如果当地的加密工业乐队一起通过法院支持调查结果：“不仅将在澳大利亚被视为货币，它将认为澳大利亚是加密货币的领导者（实际上属于它的地方）。”

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.

尽管当地的金融科技参与者认为下一步可能会发生什么情况，但虽然案件肯定是一个关注的案件，但会计专家警告纳税人不要对其比特币持有做出任何轻率的决定。

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

BDO澳大利亚金融服务审计和保证团队的合伙人杰夫·鲁尼（Geoff Rooney）写道，此案“远非结束”。

"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."

“这一决定正在提出上诉，并可能在今年晚些时候向联邦法院甚至高等法院上诉。因此，尽管头条新闻引人注目，但暂时推迟提出任何退税索赔可能是明智的。”

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

即便如此，此案还是“密切关注”的情况。

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

“它提出了关于我们如何在软件驱动的世界中定义金钱，财产和价值的基本问题。”