Generally, there will be no income tax or GST implications if you are not in business or carrying on an enterprise and you simply pay for goods or services in bitcoin (for example, acquiring personal goods or services on the internet using Bitcoin). Where you use bitcoin to purchase goods or services for personal use or consumption, any capital gain or loss from disposal of the bitcoin will be disregarded (as a personal use asset) provided the cost of the bitcoin is $10,000 or less.
I think what mouse is simply saying is that there is legitimate ways to spend through other methods like cards/tokens. Haven't come across many that are working here in Aus but in 2018 it will become very real as startups form partnerships with Visa/MasterCard.
