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BR Pub 19/04: Income tax – application of the employee share scheme rules to employer issued crypto-assets provided to an employee

This Ruling considers whether the employee share scheme rules apply to some types of employer-issued crypto-assets provided to employees.

This Ruling will apply for a period of three years beginning on 1 December 2019.

BR Pub 19/03: Income tax - employer issued crypto-assets provided to an employee

This ruling considers how FBT applies where cryptocurrency issued by an employer is provided to an employee.

This Ruling will apply for a period of three years beginning on 30 July 2019.

BR Pub 19/02: Income tax - bonuses paid in crypto-assets

This Ruling considers whether bonuses received by employees in crypto-assets are subject to PAYE.

This Ruling will apply for a period of three years beginning on 1 September 2019.

BR Pub 19/01: Income tax - salary and wages paid in crypto-assets

This Ruling considers whether regular remuneration received by employees in crypto-assets are subject to PAYE.

This Ruling will apply for a period of three years beginning on 1 September 2019.

Public rulings