Cryptocurrency will equal to property in New Zealand
The Tax Authority of New Zealand has published a guide under which the cryptocurrency will be treated as a property.
The Bitcoin, the Ethereum, the Ripple, the Litecoin are the most well-known types of cryptocurrency.
So if you acquire a cryptocurrency for the purpose of sale or exchange, then the income received from these transactions will be subject to taxation.
In addition the income received from these transactions will also be taxed upon receipt of cryptocurrency as a payment for goods and services.
On materials of the following website: https://media.ird.govt.nz/articles/cryptocurrency-investors-reminded-of-their-tax-obligations/
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