
He may not express it well but he understands bitcoin better than this judge person. It's a new paradigm and the kiwis need to catch up.
Not your keys, not your coin. Not that hard.
this also applies to the USA for custodial wallets I think like exchanges...not your keys when you mine into the pools address or custodial wallet (you don't have seed or keys) thus only pay taxes on when i pull it out of the pool...I used to do this with litecoin pool ...let it build up in the pools wallet then report to the tax man when i yanked it rather than keep track day by day
just saying
brad