Crypto asset investments

How to treat investments in crypto assets (also called crypto or cryptocurrency) for tax purposes in Australia.

What are crypto assets?
What crypto assets are, how they work and how tax applies to these assets.

Transactions – acquiring and disposing of crypto assets
Activities that amount to crypto asset transactions and how to treat your crypto asset investments for tax purposes.

How to work out and report CGT on crypto
How to work out and report capital gains tax (CGT) on transactions involving crypto assets.

Crypto chain splits
How to treat a new crypto asset you receive as a result of a chain split.

Crypto as a personal use asset
Work out if your crypto asset is a personal use asset and when a personal use crypto asset is exempt from CGT.

Keeping crypto records
What records you need to keep of crypto asset transactions and how long to keep them.

Crypto assets glossary
A glossary of terms common in crypto.

Authorised by the Australian Government, Canberra.