new-zealand-crypto-taxSource-cited draft Use this skill whenever asked about New Zealand cryptocurrency or cryptoasset taxation. Trigger on phrases like "crypto tax New Zealand", "crypto tax NZ", "Bitcoin NZ tax", "IRD crypto", "cryptoassets NZ", "cryptocurrency gains NZ", "crypto income NZ", "staking NZ", "mining income NZ", "NFT tax NZ", "DeFi NZ tax", "IR3 crypto", "purpose of disposal crypto", "intention test crypto NZ", "GST crypto NZ", or any question about the income tax or GST treatment of cryptocurrency, tokens, or digital assets for New Zealand tax residents or NZ-source crypto income. Covers IRD cryptoasset guidance, the purpose-of-disposal test under s CB 4, GST exemption, cost basis, DeFi/staking/mining, and IR3 reporting. ALWAYS read this skill before touching any New Zealand crypto work.