The government is consulting on draft legislation to improve tax transparency for crypto assets.
We have released draft legislation and an explanatory memorandum to deliver the measure announced in the 2025–26 Mid-Year Economic and Fiscal Outlook.
The draft legislation:
provides a framework to introduce the OECD Crypto-Asset Reporting Framework into Australian law
introduces a domestic crypto asset reporting regime for transactions involving Australian residents
updates the existing Common Reporting Standard.
This consultation builds on the government's previous consultation Crypto Asset Reporting Framework and related amendments - Consult hub.
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