What records should crypto investors keep?
Understand the records the ATO expects crypto investors to keep for transactions, gains, losses, and income.
Summary
The ATO expects crypto asset records to support transactions, income, capital gains, and capital losses. Records may include dates, values in Australian dollars, transaction purposes, wallet addresses, and exchange records.
What this means
Crypto tax treatment depends on what happened, such as buying, selling, swapping, receiving, staking, or using crypto assets.
Because exchange records can be incomplete or unavailable later, keeping your own records is important.
Typical actions
- Keep records of each crypto transaction.
- Record dates, values in Australian dollars, fees, and transaction purpose.
- Keep exchange statements, wallet addresses, and transaction IDs where available.
- Check whether the transaction is capital account, income account, or personal-use related.
Official ATO sources
Last checked: 20 June 2026
Crypto asset records
Explains records to keep for crypto assets.
Crypto asset investments
ATO hub for crypto asset tax information.
Crypto capital gains and losses
Explains capital gains and losses for crypto assets.
Related questions
- How is crypto taxed in Australia?
- What is capital gains tax?
- What happens when I sell shares?
- What records should investors keep?
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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