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  • 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.

    Crypto asset transactions
    Most activities involving crypto assets amount to a transaction, which gives rise to a CGT event.

    Crypto to crypto exchange or swap
    How CGT applies when exchanging or swapping one crypto asset for another.

    Non-fungible tokens
    How tax applies to transactions involving non-fungible tokens, another type of crypto asset.

    Staking rewards and airdrops
    How tax applies to crypto rewards and new tokens from staking crypto assets.

    Gifts or donations of crypto assets
    How tax applies to transactions when you gift or donate crypto assets or receive them as a gift.

    Loss or theft of crypto assets
    Evidence you'll need in order to claim a capital loss if your crypto asset is lost or stolen.

    Last modified: 29 Jun 2022QC 69947