Elizabeth Morton (@ef_morton) header
Elizabeth Morton (@ef_morton) profile picture

Senior Lecturer | PhD, CA, Fellow of TTI | Views are my own | Tweets are not advice | She/her

Joined March 2021
Photo by Elizabeth Morton (@ef_morton)Photo by Elizabeth Morton (@ef_morton)Photo by Elizabeth Morton (@ef_morton)Photo by Elizabeth Morton (@ef_morton)Photo by Elizabeth Morton (@ef_morton)Photo by Elizabeth Morton (@ef_morton)Photo by Elizabeth Morton (@ef_morton)Photo by Elizabeth Morton (@ef_morton)Photo by Elizabeth Morton (@ef_morton)Photo by Elizabeth Morton (@ef_morton)
Elizabeth Morton retweeted
The ATO has extended its guidance to cater not only for cryptocurrencies, but also for NFTs. The specific tax treatment to be applied, depends on not only the bespoke features of the NFTs, but also the particular taxpayer’s facts and circumstances. austaxpolicy.com/taxing-non-…
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Elizabeth Morton retweeted
.@ef_morton blogs about her recent paper, "Understanding Non-Fungible Tokens and the Income Tax Consequences", co-authored by Michael Curran & published in the latest issue of JOTA, on the @TARC2013 blog, here: sites.exeter.ac.uk/tarc/2024… @KotsogiannisC
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Elizabeth Morton retweeted
One of the recommendations from the 2020 @TPB_gov_au review was to give the Minister power to supplement the tax agents’ Code of Professional Conduct via legislative instrument. The power has now been used for the first time. By @ef_morton and Ken Devos. austaxpolicy.com/code-of-pro…
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Elizabeth Morton retweeted
#NewPost The Minister recently made use of his power for the first time to supplement the tax agents' Code of Professional Conduct via legislative instrument. @ef_morton and Ken Devos argue that this power should be a tool that is judiciously used. austaxpolicy.com/code-of-pro…
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Elizabeth Morton retweeted
A fundamental question surrounding the original Coalitions package of tax cuts was around the temporary nature of those benefiting low-and-middle-income earners, whilst high-income earners benefiting on a permanent basis. By Elizabeth Morton & Lisa Greig. austaxpolicy.com/budget-foru…
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Elizabeth Morton retweeted
Ken Devos & @ef_morton canvased Australian tax practitioners through an online survey and asked whether they supported six selected @TPB_gov_au review recommendations covering the code of conduct, investigations, penalties, and the safe harbour provision. buff.ly/3q9wNce
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Update on ATO web guidance - inc DeFi & wrapping. Whilst ATO web guidance doesn't have the same level of protection as other advice it provides, this guidance is revealing as to what its interpretation of the law is. @BlockchainRMIT #Tax #Taxcompliance ato.gov.au/General/ATO-advic…
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Recently, I ran through several basic DeFi activities. In doing so, the possible income tax consequences arising are discussed, including contentious issues therein, related ATO guidance and data capturing capabilities. @BlockchainRMIT #tax #taxcompliance papers.ssrn.com/sol3/papers.…
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Update on ATO web guidance - inc DeFi & wrapping. Lots of online debate about what triggers CGT events. We shouldn't be surprised, but it is controversial. Will taxpayers be caught out now we are post 31 Oct deadline? @BlockchainRMIT #Tax #taxcompliance ato.gov.au/Individuals/Inves…
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I am honoured to be joined by: @ef_morton (RMIT Blockchain Innovation Hub) Amanda Khoo (Binance Australia) @ClarkStream (Wallet Nation) Guylian Louis (EY) Check out the session and if you're attending, add it to your My Agenda on the whova app. We would love to see you there!
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I can't wait to moderate this panel of local industry experts at next weekend's @AusCryptoCon! One of two panels which I have assembled, "State of Crypto 2023 - Should I Stay or Should I Go?" will cover compliance, collaboration, consolidation and taxation. #auscryptocon
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A huge shoutout to @IPAaccountants for an amazing event at #CryptoConference2023! 🚀 AEM founder @jakub_l_sawczuk, @Electra_Frost & @ef_morton led the Pursuing the Future of Crypto Together panel, inspiring us with their crypto insights. 🙌 #Blockchain #Crypto #Web3 #Events
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It might surprise you at how hard it can be to characterise #crypto activities for #tax purposes and how important this is for flow on considerations papers.ssrn.com/sol3/papers.…
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