Digital currency—game changer or bit player

4 August 2015

© Commonwealth of Australia 2015
ISBN 978-1-76010-262-3

View the report as a single document - (PDF 575KB)

View the report as separate downloadable parts:

Senate Economics References Committee (PDF 20KB)
Abbreviations (PDF 9KB)
Chapter 1 - Introduction (PDF 21KB)

Conduct of inquiry
Structure of the report

Chapter 2 - Overview and recent developments (PDF 157KB)

What is digital currency?
Current regulatory framework

Chapter 3 (PDF 95KB)

Benefits of digital currencies

Chapter 4 (PDF 76KB)

The Australian Taxation Office's rulings
Goods and services tax
Definitions of digital currencies for tax purposes
Other taxation concerns

Chapter 5 (PDF 108KB)

Concerns raised by submitters
Regulation of the sale and purchase of digital currency
Digital currency as a form of payment
'Wait-and-see' approach to regulation

Chapter 6 (PDF 73KB)

The relationship between digital currency businesses and banking services
The AML/CTF regime

Appendix 1 - Submissions and additional information received (PDF 22KB)
Appendix 2 - Public hearings and witnesses (PDF 11KB)

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540