Official tax documents for Australia

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Most Australian crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

1. Crypto asset investments

   The ATO crypto asset investments page, the entry point to everything the ATO publishes for individual crypto holders.

   Australian Taxation OfficeArchived copy: PDF, 244 KB, fetched 2026-09-10Live source

2. How to work out and report CGT on crypto

   The ATO walkthrough of working out a crypto capital gain and reporting it in the tax return.

   Australian Taxation OfficeArchived copy: PDF, 924 KB, fetched 2026-09-10Live source

3. Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 3 of 12 (Chapter 2, Part 2-25 to Chapter 3, Part 3-1, sections 70-1 to 121-35)

   Volume 3 of the Income Tax Assessment Act 1997, which carries Part 3-1, the capital gains provisions that charge the gain.

   Office of Parliamentary Counsel, via the Federal Register of LegislationArchived copy: PDF, 2.6 MB, fetched 2026-09-10Live source

4. TD 2014/26 Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997?

   Taxation Determination TD 2014/26, the ruling that settled that crypto is a CGT asset rather than money.

   Australian Taxation OfficeArchived copy: PDF, 383 KB, fetched 2026-09-10Live source

5. CGT discount

   The CGT discount page, which sets out the 12 month holding rule that halves the taxable gain for individuals.

   Australian Taxation OfficeArchived copy: PDF, 289 KB, fetched 2026-09-10Live source

6. Tax rates - Australian resident

   The resident tax rates, needed to turn a net gain into an amount of tax.

   Australian Taxation OfficeArchived copy: PDF, 1.5 MB, fetched 2026-09-10Live source

Browse by type

The full archive, grouped the way the authorities group it.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-aph-bill-r7493.

• APH BILL R7493

  • Treasury Laws Amendment (Tax Reform No. 1) Bill 2026, bill homepage and passage recordPDF, 565 KBLive source

• ATO CGT ASSET LIST

  • List of CGT assets and exemptionsPDF, 371 KBLive source

• ATO FALSE STATEMENT PENALTY

  • Penalties for making false or misleading statementsPDF, 367 KBLive source

• ATO FTL PENALTY

  • Failure to lodge on time penaltyPDF, 309 KBLive source

• ATO GIC DEDUCTIBILITY

  • Denying deductions for ATO interest chargesPDF, 260 KBLive source

• ATO QC 101717

  • Crypto assets data-matching program protocol to 2025-26PDF, 237 KBLive source

• ATO QC 104071

  • How to calculate your CGTPDF, 374 KBLive source

• ATO QC 105529

  • Crypto asset transactions and tax residencyPDF, 289 KBLive source

• ATO QC 105985

  • OECD Crypto Asset Reporting Framework and domestic reportingPDF, 230 KBLive source

• ATO QC 107304

  • Tax reform - Boosting home ownership - Reforming negative gearing and capital gains taxPDF, 230 KBLive source

• ATO QC 27030

  • Medicare levyPDF, 223 KBLive source

• ATO QC 33415

  • General interest chargePDF, 238 KBLive source

• ATO QC 33803

  • Time limits on tax return amendmentsPDF, 233 KBLive source

• ATO QC 49329

  • Lodge with a registered tax agentPDF, 239 KBLive source

• ATO QC 54048

  • GST and digital currencyPDF, 241 KBLive source

• ATO QC 66019

  • CGT discountPDF, 289 KBLive source

• ATO QC 66025

  • Using capital losses to reduce capital gainsPDF, 242 KBLive source

• ATO QC 66097

  • Non-fungible tokensPDF, 312 KBLive source

• ATO QC 69687

  • Gifts and donations of crypto assetsPDF, 245 KBLive source

• ATO QC 69938

  • Wash sales: the ATO is cleaning up dirty laundryPDF, 220 KBLive source

• ATO QC 69945

  • Crypto asset investmentsPDF, 244 KBLive source

• ATO QC 69946

  • What are crypto assets?PDF, 259 KBLive source

• ATO QC 69947

  • Transactions - acquiring and disposing of crypto assetsPDF, 257 KBLive source

• ATO QC 69948

  • Crypto asset transactionsPDF, 244 KBLive source

• ATO QC 69949

  • Crypto to crypto exchange or swapPDF, 264 KBLive source

• ATO QC 69950

  • Staking rewards and airdropsPDF, 390 KBLive source

• ATO QC 69951

  • Loss or theft of crypto assetsPDF, 248 KBLive source

• ATO QC 69952

  • How to work out and report CGT on cryptoPDF, 924 KBLive source

• ATO QC 69953

  • Crypto chain splitsPDF, 305 KBLive source

• ATO QC 69954

  • Crypto asset as a personal use assetPDF, 278 KBLive source

• ATO QC 69955

  • Keeping crypto recordsPDF, 238 KBLive source

• ATO QC 69963

  • Crypto assets used in businessPDF, 300 KBLive source

• ATO QC 70926

  • Crypto miningPDF, 286 KBLive source

• ATO QC 72972

  • GST and digital currency as paymentPDF, 275 KBLive source

• ATO QC 73646

  • Crypto asset transactions with gift cards or debit cardsPDF, 277 KBLive source

• ATO QC 73647

  • Crypto asset prizes and gambling winningsPDF, 245 KBLive source

• ATO QC 73649

  • Decentralised finance and wrapping cryptoPDF, 388 KBLive source

• ATO RATES RESIDENT

  • Tax rates - Australian residentPDF, 1.5 MBLive source

• ATO SELF TRANSFER

  • Crypto asset investments and tax (information in other languages)PDF, 388 KBLive source

• ATO VOLUNTARY DISCLOSURE

  • Liability and penalties for voluntary correctionsPDF, 232 KBLive source

• INCOME TAX RATES AMENDMENT ACT 2026

  • Income Tax Rates Amendment (Tax Reform No. 1) Act 2026 (No. 50 of 2026), authorised version as madePDF, 267 KBLive source

• ITAA 1997

  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 1 of 12 (Chapter 1, Part 1-1 to Chapter 2, Part 2-5, sections 1-1 to 36-55)PDF, 2.0 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 2 of 12 (Chapter 2, Part 2-10 to Part 2-20, sections 40-1 to 67-30)PDF, 2.1 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 3 of 12 (Chapter 2, Part 2-25 to Chapter 3, Part 3-1, sections 70-1 to 121-35)PDF, 2.6 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 4 of 12 (Chapter 3, Part 3-3 to Part 3-5, sections 122-1 to 197-85)PDF, 2.7 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 5 of 12 (Chapter 3, Part 3-6 to Part 3-10, sections 200-1 to 253-15)PDF, 2.6 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 6 of 12 (Chapter 3, Part 3-25 to Part 3-30, sections 275-1 to 313-85)PDF, 2.0 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 7 of 12 (Chapter 3, Part 3-32 to Part 3-50, sections 315-1 to 421-85)PDF, 2.7 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 8 of 12 (Chapter 3, Part 3-80 to Part 3-90, sections 615-1 to 721-40)PDF, 2.3 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 9 of 12 (Chapter 3, Part 3-95 to Chapter 4, Part 4-5, sections 723-1 to 880-205)PDF, 2.9 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 10 of 12 (Chapter 5, Part 5-30 to Chapter 6, Part 6-5, sections 900-1 to 995-1)PDF, 1.5 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 11 of 12 (Endnotes 1 to 3)PDF, 748 KBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 12 of 12 (Endnote 4)PDF, 1.9 MBLive source

• ITAA 1997 REFORM

  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 1 of 12 (Chapter 1, Part 1-1 to Chapter 2, Part 2-5, sections 1-1 to 36-55)PDF, 2.0 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 2 of 12 (Chapter 2, Part 2-10 to Part 2-20, sections 40-1 to 67-30)PDF, 2.1 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 3 of 12 (Chapter 2, Part 2-25 to Chapter 3, Part 3-1, sections 70-1 to 121-35)PDF, 2.6 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 4 of 12 (Chapter 3, Part 3-3 to Part 3-5, sections 122-1 to 197-85)PDF, 2.7 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 5 of 12 (Chapter 3, Part 3-6 to Part 3-10, sections 200-1 to 253-15)PDF, 2.6 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 6 of 12 (Chapter 3, Part 3-25 to Part 3-30, sections 275-1 to 313-85)PDF, 2.0 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 7 of 12 (Chapter 3, Part 3-32 to Part 3-50, sections 315-1 to 421-85)PDF, 2.7 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 8 of 12 (Chapter 3, Part 3-80 to Part 3-90, sections 615-1 to 721-40)PDF, 2.3 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 9 of 12 (Chapter 3, Part 3-95 to Chapter 4, Part 4-5, sections 723-1 to 880-205)PDF, 2.9 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 10 of 12 (Chapter 5, Part 5-30 to Chapter 6, Part 6-5, sections 900-1 to 995-1)PDF, 1.5 MBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 11 of 12 (Endnotes 1 to 3)PDF, 748 KBLive source
  • Income Tax Assessment Act 1997 (Cth), compilation No. 266 as in force 1 July 2026, volume 12 of 12 (Endnote 4)PDF, 1.9 MBLive source

• TD 2014/25

  • TD 2014/25 Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997?PDF, 472 KBLive source

• TD 2014/26

  • TD 2014/26 Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997?PDF, 383 KBLive source

• TD 2014/27

  • TD 2014/27 Income tax: is bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997?PDF, 293 KBLive source

• TD 2014/28

  • TD 2014/28 Fringe benefits tax: is the provision of bitcoin by an employer to an employee in respect of their employment a property fringe benefit?PDF, 315 KBLive source

• TD 2026/D2

  • TD 2026/D2 Income tax: capital gains tax consequences of using a smart contract to wrap and unwrap crypto assetsPDF, 512 KBLive source

• TLA TAX REFORM NO 1 ACT 2026

  • Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (No. 49 of 2026), authorised version as madePDF, 540 KBLive source

• TR 2026/D1

  • TR 2026/D1 Income tax: receipt and disposal of crypto assets by an airdropPDF, 506 KBLive source

What is not archived

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