Do you have any cryptocurrencies? What should be reported when you sell? What about I am a day trader?

Should I look at Cryptocurrency Taxes Implications?

Cryptocurrency Tax

Does the ATO know?

Before we look at any tax implications, your first question might be, does the tax office know I have cryptocurrency?
The short answer is YES. They have been collecting bulk records from the exchanges.

Cryptocurrency Taxes

Do I pay Tax on investing in cryptocurrency?

The ATO treat cryptocurrency as an asset. Therefore It is usually subject to capital gain tax.

Examples:
-Spend Crypto
-convert Crypto to Fiat
-Sell
-Exchange Crypto for Crypto
-Gift

If you hold the crypto for more than one year, you might be subject to CGT discounts. Also, remember to apply your previous years capital gain loss if you have any.

What about income tax?

For certain circumstances, I might be subject to income tax depending on your reason and your operation set up? Are you an Investor or Trader?

Examples:
-Airdrops
-Referral fees
-Getting paid in crypto
-DeFi interest received
-Staking rewards

Should I worry about GST?

Generally, buying Crypto is GST free.

Do I pay tax when I transfer crypto between wallets?
No, That is not trading.

Tax-free crypto usage examples:

Donation:
Donating crypto to register charity can be a tax deduction; therefore keep your records.

Buying personal use assets:
Buying personal use assets under $10,000 might be tax-free, referring to ATO guidelines about personal use assets.

BitCoin Mining

What about Mining crypto?
However, mining crypto as a hobby might be Tax-free. However, referring to ATO guidelines about what is a hobby.

Your mining rewards might trigger a CGT event when you dispose of them.

Record keeping:
Keep your Crypto record for five years that includes:
-the date of your transactions
-The cost of your Crypto in AUD
-Transaction costs and parties involved
-Receipts of purchase/transfer
-Accounting or legal cost
-Software/hardware costs

Other Questions on Cryptocurrency Taxes? Need more help?

The Confusions of Tax Depreciation Schedules

+61 2 8011 4699

Info@kingsmanaccouantants.com

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