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A collection of updates, articles and papers written by The Little CFO & The Little CFO Legal

ATO Update: Crypto

The ATO has today provided updated guidance on the taxation of cryptocurrency that covers:


- how taxpayers should manage their tax responsibilities; and


- the ATO's approach in respect of CGT & personal use assets, as illustrated in 4 scenarios:


1. Disposing of cryptocurrency purchased with fiat currency*


2. Exchanging a cryptocurrency for another cryptocurrency


3. Personal use asset


4. Investment in cryptocurrency


⚠️ If you have used or transacted with a foreign cryptocurrency exchange platform:


- you may have separate and additional tax responsibilities in another country as well as in Australia; and


- information about your transactions and balances may also be shared with the ATO depending on agreements in place between Australia and that country (whether now or in the future).



If you have received a notice from the ATO regarding your tax affairs, need advice about your transactions, or have concerns about potential mistakes in your tax reporting: early engagement with the ATO is key!


Contact us for a confidential consultation:




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View our previous post on ATO Data Matching: https://lnkd.in/ezCQzv_V


View ATO update: https://lnkd.in/eFdrjgYb

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*Fiat Currency = a currency established by a country's government regulation or law.


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