In this episode, Fletch and Sarah break down the ATO’s draft TR 2026/D1 (about the income tax consequences of receiving and disposing of crypto assets by airdrop) and TD 2026/D2 (about the CGT consequences when crypto assets are wrapped or unwrapped using a smart contract). We work through the relevant crypto transactions and the Commissioner’s views on the tax issues that follow.
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Mr Quy lived and worked in Dubai for more than five years. The Tribunal (eventually) accepted that he did not reside in Australia under the ordinary meaning of the word
HLS Tax Law is proud to be recognised in the 2026 Doyle’s Guide rankings for tax law in Queensland.
Income tax consequences on airdropped crypto assets and wrapping crypto assets
