In this episode, Adam O'Grady, Assistant Commissioner of the ATO, will discuss the taxation of crypto with you.

s100A ITAA36 is about reimbursement arrangements. I pay you something and then you pay me straight back - that sort of arrangement.

So the ATO has been busy – and has issued not one, not two, not three, but four publications in one hit about s100A ITAA97 around unpaid present entitlements and reimbursement arrangements.

Today let’s focus on TD 2022/D1 which covers the Div 7A issue around unpaid present entitlements.

What is a staking pool and why would you stake your crypto? And what is a rug pull? These are just some of the questions Harrison Dell of Cadena Legal in Sydney will discuss with you in this episode.

Without a basic understanding of crypto blockchains, you can’t really understand the basics of crypto. So in this episode le’ts talk about crypto blockchains.

In this episode, let's talk about the common distinction between investor v trader, airdrops and rug pulls in smart contracts, and how this is taxed.

How LLC income is taxed in the US  - disregarding any treaty position - depends on three things as Gary Carter will tell you in this episode.

The subdivision of land is not a CGT event itself, but it often comes along with one as Andrew Andreyev will tell you in this episode.

A single member LLC is a disregarded entity for US federal tax purposes. The Australian entity assumes all US federal tax obligations instead.

CGT event K6 never happens alone - it is always triggered by another CGT event as Andrew Henshaw will tell you in this episode.