Tax issues such as CGT (including rollover relief), Division 7A as well as trust and corporate law issues frequently arise in family law property proceedings. A recent trend has also seen the Commissioner of Taxation intervening in s79 proceedings to secure payment of tax debts owed by a party or parties to the marriage prior to any distribution of property.
This session builds on the previous Victorian Bar CPD session that provided an introduction and overview to blockchain technology and cryptocurrencies. This session will survey the extant Australian case law considering blockchain and cryptocurrencies, drawing out the key themes and implications for the law and legal practice. The session will also delve into current regulatory trends and make predictions about the types of evidentiary, legal, and jurisdictional issues that may arise in the context of future legal disputes.