It is proposed that the main changes would apply retrospectively, from 1 January 2009, on the basis this would coincide with the launch of the first crypto- ...
source https://www.google.com/url?rct=j&sa=t&url=https://www.internationaltaxreview.com/article/b1l0l4p4tb90x4/new-zealand-inland-revenue-proposes-retrospective-amendments-to-tax-treatment-of-crypto-assets&ct=ga&cd=CAIyGjBkZWE0Yjc3NzNlM2I2MDQ6Y29tOmVuOlVT&usg=AFQjCNHuuu6TD3CQyDCn72c8-jlJNQxcuQ
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