Corporations Amendment (Digital Assets Framework) Act 2026 (38 of 2026)

Schedule 1   Digital asset platforms and tokenised custody platforms

Part 4   Product intervention orders

Corporations Act 2001

54   At the end of section 1023B

Add:

(2) However, in this Part financial product includes a digital asset platform or a tokenised custody platform only to the extent that:

(a) the platform is a financial product (within the meaning of Division 3 of Part 7.1) otherwise than because of paragraphs 764A(1)(la) and (lb); or

(b) the platform is available for acquisition by issue, or for regulated sale:

(i) by, or on behalf of, a constitutionally-covered corporation; or

(ii) using a postal, telegraphic, telephonic or other like service (within the meaning of paragraph 51(v) of the Constitution).


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).