"That said, some forms of electronic payment more closely mirror physical currency. In particular, crypto-currencies and other digital currencies are generally

"That said, some forms of electronic payment more closely mirror physical currency. In particular, crypto-currencies and other digital currencies are generally unregulated and do not create clear records of transactions in a form that can easily be used to identify the parties to a transaction." https://www.treasury.gov.au/sites/default/files/2019-07/exposure_draft_-_explantory_memorandum.pdf https://www.treasury.gov.au/sites/default/files/2019-07/expo...