Australia guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 42 of 42 documents, archived 2026-09-10

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for Australia
DocumentIssuerDateArchived copyLive sourceCitation key
Crypto assets used in businessAustralian Taxation Office2022-06-29PDF, 300 KB, mirrorOpenATO QC 69963
Crypto asset investments and tax (information in other languages)Australian Taxation Office2022-10-04PDF, 388 KB, mirrorOpenATO SELF TRANSFER
Crypto miningAustralian Taxation Office2022-11-18PDF, 286 KB, mirrorOpenATO QC 70926
GST and digital currencyAustralian Taxation Office2023-07-05PDF, 241 KB, mirrorOpenATO QC 54048
GST and digital currency as paymentAustralian Taxation Office2023-07-05PDF, 275 KB, mirrorOpenATO QC 72972
Crypto assets data-matching program protocol to 2025-26Australian Taxation Office2024-04-26PDF, 237 KB, mirrorOpenATO QC 101717
Crypto Asset Reporting Framework and related amendments, consultation pageThe Treasury (Australian Government)2024-11-21PDF, 124 KB, mirrorOpen
Australia's implementation of the Crypto Asset Reporting Framework and amendments to the Common Reporting Standard, consultation paperThe Treasury (Australian Government)2024-11-21PDF, 1.3 MB, mirrorOpen
General interest chargeAustralian Taxation Office2025-06-06PDF, 238 KB, mirrorOpenATO QC 33415
Crypto asset transactions with gift cards or debit cardsAustralian Taxation Office2025-06-23PDF, 277 KB, mirrorOpenATO QC 73646
Crypto to crypto exchange or swapAustralian Taxation Office2025-06-23PDF, 264 KB, mirrorOpenATO QC 69949
Gifts and donations of crypto assetsAustralian Taxation Office2025-06-23PDF, 245 KB, mirrorOpenATO QC 69687
Using capital losses to reduce capital gainsAustralian Taxation Office2025-06-23PDF, 242 KB, mirrorOpenATO QC 66025
Crypto asset transactions and tax residencyAustralian Taxation Office2025-09-18PDF, 289 KB, mirrorOpenATO QC 105529
Loss or theft of crypto assetsAustralian Taxation Office2025-09-26PDF, 248 KB, mirrorOpenATO QC 69951
OECD Crypto Asset Reporting Framework and domestic reportingAustralian Taxation Office2025-12-17PDF, 230 KB, mirrorOpenATO QC 105985
Lodge with a registered tax agentAustralian Taxation Office2026-04-24PDF, 239 KB, mirrorOpenATO QC 49329
Time limits on tax return amendmentsAustralian Taxation Office2026-04-24PDF, 233 KB, mirrorOpenATO QC 33803
Crypto asset as a personal use assetAustralian Taxation Office2026-06-22PDF, 278 KB, mirrorOpenATO QC 69954
Crypto asset prizes and gambling winningsAustralian Taxation Office2026-06-22PDF, 245 KB, mirrorOpenATO QC 73647
Crypto asset transactionsAustralian Taxation Office2026-06-22PDF, 244 KB, mirrorOpenATO QC 69948
Crypto chain splitsAustralian Taxation Office2026-06-22PDF, 305 KB, mirrorOpenATO QC 69953
Failure to lodge on time penaltyAustralian Taxation Office2026-06-22PDF, 309 KB, mirrorOpenATO FTL PENALTY
How to work out and report CGT on cryptoAustralian Taxation Office2026-06-22PDF, 924 KB, mirrorOpenATO QC 69952
Keeping crypto recordsAustralian Taxation Office2026-06-22PDF, 238 KB, mirrorOpenATO QC 69955
Non-fungible tokensAustralian Taxation Office2026-06-22PDF, 312 KB, mirrorOpenATO QC 66097
What are crypto assets?Australian Taxation Office2026-06-22PDF, 259 KB, mirrorOpenATO QC 69946
CGT discountAustralian Taxation Office2026-06-29PDF, 289 KB, mirrorOpenATO QC 66019
How to calculate your CGTAustralian Taxation Office2026-06-29PDF, 374 KB, mirrorOpenATO QC 104071
Tax reform - Boosting home ownership - Reforming negative gearing and capital gains taxAustralian Taxation Office2026-06-29PDF, 230 KB, mirrorOpenATO QC 107304
Tax rates - Australian residentAustralian Taxation Office2026-08-13PDF, 1.5 MB, mirrorOpenATO RATES RESIDENT
Decentralised finance and wrapping cryptoAustralian Taxation Office2026-08-19PDF, 388 KB, mirrorOpenATO QC 73649
Staking rewards and airdropsAustralian Taxation Office2026-08-19PDF, 390 KB, mirrorOpenATO QC 69950
Crypto asset investmentsAustralian Taxation Office2026-08-31PDF, 244 KB, mirrorOpenATO QC 69945
Transactions - acquiring and disposing of crypto assetsAustralian Taxation Office2026-08-31PDF, 257 KB, mirrorOpenATO QC 69947
Crypto assets and businessAustralian Taxation OfficeundatedPDF, 221 KB, mirrorOpen
Denying deductions for ATO interest chargesAustralian Taxation OfficeundatedPDF, 260 KB, mirrorOpenATO GIC DEDUCTIBILITY
GST and crypto assetsAustralian Taxation OfficeundatedPDF, 227 KB, mirrorOpen
Liability and penalties for voluntary correctionsAustralian Taxation OfficeundatedPDF, 232 KB, mirrorOpenATO VOLUNTARY DISCLOSURE
List of CGT assets and exemptionsAustralian Taxation OfficeundatedPDF, 371 KB, mirrorOpenATO CGT ASSET LIST
Medicare levyAustralian Taxation OfficeundatedPDF, 223 KB, mirrorOpenATO QC 27030
Penalties for making false or misleading statementsAustralian Taxation OfficeundatedPDF, 367 KB, mirrorOpenATO FALSE STATEMENT PENALTY