Crypto tax reporting in Australia

How are acquisition costs treated?

Calculate each investment disposal using its proceeds and substantiated cost base. This comparison does not infer a mandatory FIFO method from ATO guidance. [1] [2] [3]

What records should you collect?

AUD acquisition/disposal values, dates, fees, transaction purpose and exchange/wallet evidence. [1] [2] [3]

How should you prepare your records?

1. Group records by the Australian income year, retaining acquisitions from earlier years where they support the cost base of assets disposed of in the reference period.
2. Document AUD proceeds, acquisition costs, relevant fees and the purpose of each holding. Review whether investment CGT treatment, business rules or personal-use treatment is relevant before calculating a result.
3. Check each investment disposal and any discount eligibility against the ATO guidance. Review the capital-gains section in myTax or the applicable paper-return instructions using the supporting disposal schedule.

Official sources: [1] [2] [3]

Where is crypto reported?

Report investment capital gains or losses through the capital-gains section in myTax, or item 18 of the 2026 paper individual return. [1] [2] [3]

Which situations need separate review?

Investment CGT scope. Business, personal-use assets and discount eligibility require separate analysis. [1] [2] [3]

What should you check before filing?

A default FIFO setting in a calculator is not evidence that the ATO mandates FIFO for every crypto disposal. [1] [2] [3]

Check product scope

The guide describes published reporting rules. Available outputs depend on country, year and supported inputs. Review the product page and preview before relying on any generated records.

About this guide

DYOR.tax compiled this guide from the tax-authority publications below. It covers selected reporting rules for resident individuals holding crypto on their own account. It is not a complete tax return or a description of everything DYOR can generate. Rates, thresholds, filing deadlines and business rules require separate checks. The reference period is the income period, not a filing deadline. The checking date is not the effective date of a law.

Cite this guide

Credit DYOR.tax for this synthesis and the linked authority for the underlying rule. Include the reference period and source-checking date. Sources keep their original publication titles.

DYOR.tax. “Crypto tax reporting in Australia.” 2025–26. Sources checked: 2026-09-13. https://dyor.tax/au/crypto-tax-reporting