Report

Digital currency—game changer or bit player

4 August 2015

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 Acknowledgements
Chapter 2 - Overview and recent developments	(PDF 157KB)
What is digital currency? Current regulatory framework Conclusion
Chapter 3	(PDF 95KB)
Benefits of digital currencies Risks Conclusion
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 Self-regulation '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)

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

Phone: +61 2 6277 3540
economics.sen@aph.gov.au