Ian Fay
Deloitte partner and tax expert who advises on tax treatment of crypto assets and on compliance implications for New Zealand taxpayers.
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Mar 23, 2026 • 13min
IRD increases view of crypto activity
Ian Fay, a Deloitte partner who advises on crypto tax and compliance. He explains which platforms must report user identities to IRD and how swaps and DeFi lending can trigger taxable disposals. He covers timing of gains versus losses, recordkeeping challenges with international platforms, and how indirect exposure via funds changes tax treatment.
