Home / Official documents / Australia / Guidance 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
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Guidance documents archived for Australia Document Issuer Date Archived copy Live source Citation key Crypto assets used in business Australian Taxation Office 2022-06-29 PDF, 300 KB, mirror Open ATO QC 69963 Crypto asset investments and tax (information in other languages) Australian Taxation Office 2022-10-04 PDF, 388 KB, mirror Open ATO SELF TRANSFER Crypto mining Australian Taxation Office 2022-11-18 PDF, 286 KB, mirror Open ATO QC 70926 GST and digital currency Australian Taxation Office 2023-07-05 PDF, 241 KB, mirror Open ATO QC 54048 GST and digital currency as payment Australian Taxation Office 2023-07-05 PDF, 275 KB, mirror Open ATO QC 72972 Crypto assets data-matching program protocol to 2025-26 Australian Taxation Office 2024-04-26 PDF, 237 KB, mirror Open ATO QC 101717 Crypto Asset Reporting Framework and related amendments, consultation page The Treasury (Australian Government) 2024-11-21 PDF, 124 KB, mirror Open Australia's implementation of the Crypto Asset Reporting Framework and amendments to the Common Reporting Standard, consultation paper The Treasury (Australian Government) 2024-11-21 PDF, 1.3 MB, mirror Open General interest charge Australian Taxation Office 2025-06-06 PDF, 238 KB, mirror Open ATO QC 33415 Crypto asset transactions with gift cards or debit cards Australian Taxation Office 2025-06-23 PDF, 277 KB, mirror Open ATO QC 73646 Crypto to crypto exchange or swap Australian Taxation Office 2025-06-23 PDF, 264 KB, mirror Open ATO QC 69949 Gifts and donations of crypto assets Australian Taxation Office 2025-06-23 PDF, 245 KB, mirror Open ATO QC 69687 Using capital losses to reduce capital gains Australian Taxation Office 2025-06-23 PDF, 242 KB, mirror Open ATO QC 66025 Crypto asset transactions and tax residency Australian Taxation Office 2025-09-18 PDF, 289 KB, mirror Open ATO QC 105529 Loss or theft of crypto assets Australian Taxation Office 2025-09-26 PDF, 248 KB, mirror Open ATO QC 69951 OECD Crypto Asset Reporting Framework and domestic reporting Australian Taxation Office 2025-12-17 PDF, 230 KB, mirror Open ATO QC 105985 Lodge with a registered tax agent Australian Taxation Office 2026-04-24 PDF, 239 KB, mirror Open ATO QC 49329 Time limits on tax return amendments Australian Taxation Office 2026-04-24 PDF, 233 KB, mirror Open ATO QC 33803 Crypto asset as a personal use asset Australian Taxation Office 2026-06-22 PDF, 278 KB, mirror Open ATO QC 69954 Crypto asset prizes and gambling winnings Australian Taxation Office 2026-06-22 PDF, 245 KB, mirror Open ATO QC 73647 Crypto asset transactions Australian Taxation Office 2026-06-22 PDF, 244 KB, mirror Open ATO QC 69948 Crypto chain splits Australian Taxation Office 2026-06-22 PDF, 305 KB, mirror Open ATO QC 69953 Failure to lodge on time penalty Australian Taxation Office 2026-06-22 PDF, 309 KB, mirror Open ATO FTL PENALTY How to work out and report CGT on crypto Australian Taxation Office 2026-06-22 PDF, 924 KB, mirror Open ATO QC 69952 Keeping crypto records Australian Taxation Office 2026-06-22 PDF, 238 KB, mirror Open ATO QC 69955 Non-fungible tokens Australian Taxation Office 2026-06-22 PDF, 312 KB, mirror Open ATO QC 66097 What are crypto assets? Australian Taxation Office 2026-06-22 PDF, 259 KB, mirror Open ATO QC 69946 CGT discount Australian Taxation Office 2026-06-29 PDF, 289 KB, mirror Open ATO QC 66019 How to calculate your CGT Australian Taxation Office 2026-06-29 PDF, 374 KB, mirror Open ATO QC 104071 Tax reform - Boosting home ownership - Reforming negative gearing and capital gains tax Australian Taxation Office 2026-06-29 PDF, 230 KB, mirror Open ATO QC 107304 Tax rates - Australian resident Australian Taxation Office 2026-08-13 PDF, 1.5 MB, mirror Open ATO RATES RESIDENT Decentralised finance and wrapping crypto Australian Taxation Office 2026-08-19 PDF, 388 KB, mirror Open ATO QC 73649 Staking rewards and airdrops Australian Taxation Office 2026-08-19 PDF, 390 KB, mirror Open ATO QC 69950 Crypto asset investments Australian Taxation Office 2026-08-31 PDF, 244 KB, mirror Open ATO QC 69945 Transactions - acquiring and disposing of crypto assets Australian Taxation Office 2026-08-31 PDF, 257 KB, mirror Open ATO QC 69947 Crypto assets and business Australian Taxation Office undated PDF, 221 KB, mirror Open Denying deductions for ATO interest charges Australian Taxation Office undated PDF, 260 KB, mirror Open ATO GIC DEDUCTIBILITY GST and crypto assets Australian Taxation Office undated PDF, 227 KB, mirror Open Liability and penalties for voluntary corrections Australian Taxation Office undated PDF, 232 KB, mirror Open ATO VOLUNTARY DISCLOSURE List of CGT assets and exemptions Australian Taxation Office undated PDF, 371 KB, mirror Open ATO CGT ASSET LIST Medicare levy Australian Taxation Office undated PDF, 223 KB, mirror Open ATO QC 27030 Penalties for making false or misleading statements Australian Taxation Office undated PDF, 367 KB, mirror Open ATO FALSE STATEMENT PENALTY