How is crypto taxed in Australia?
Learn how the ATO treats crypto assets and why records matter for tax and capital gains.
Summary
The ATO treats crypto assets as a form of property for tax purposes. Transactions involving crypto assets may have capital gains tax or other tax consequences depending on the circumstances.
What this means
Crypto tax treatment depends on what happened: buying, selling, swapping, gifting, receiving, staking, or using crypto can have different tax consequences.
The ATO expects taxpayers to keep detailed crypto transaction records.
Typical actions
- Keep records of all crypto transactions.
- Track dates, values, wallets, exchanges and transaction fees.
- Check whether a CGT event or income event occurred.
- Include gains, losses or income where required.
- Seek advice for complex transactions.
Official ATO sources
Last checked: 20 June 2026
Crypto asset investments
ATO hub for crypto asset tax information.
Keeping records for investments and assets
Explains records required for investments and assets.
Capital gains tax
Explains CGT concepts that may apply to crypto assets.
Related questions
- What is capital gains tax?
- When does CGT apply?
- What records should investors keep?
- What income do I need to declare?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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