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  • Keeping crypto records

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

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    Crypto asset records you should keep

    You must keep records of each of your crypto assets and every transaction, to work out whether you have a made a capital gain or loss. For your crypto assets, you should keep records of:

    • receipts when you buy or transfer crypto assets
    • exchange records
    • records of agent, accountant and legal costs
    • digital wallet records and keys
    • software costs that relate to managing your tax affairs.

    You need to keep details for each crypto asset as they are separate CGT assets. Keeping good records is essential for meeting your tax obligations.

    Crypto asset transaction records

    For your crypto asset transactions, you should keep records of:

    How long to keep records

    Keep records for five years from the later of:

    • when you prepare or obtain the records
    • when transactions or acts are complete
    • the year that the CGT event happens.

    You should keep records long enough to cover the period of review (also known as the amendment period) for an assessment that uses information from the record.

    Your records must be in:

    • English or be translatable to English
    • in writing, however they can be electronic or paper.
    Last modified: 29 Jun 2022QC 69955