Capital gains
Net capital gains are added to your income and taxed at your marginal rate. Individuals who held the asset for more than 12 months reduce the gain by 50%. Capital losses offset capital gains and can be carried forward.
What counts as a disposal
Selling for dollars, swapping for another crypto, converting to stablecoins and paying for goods all count. Moving coins between your own wallets does not.
Staking, mining and airdrops
Staking rewards are ordinary income at their market value when you receive them. Established token airdrops are also income. Mining can be a business. The personal use asset exemption is narrow and rarely applies to investors.
Reporting
Report gains in your annual return. The ATO receives data from Australian exchanges and matches it against returns, so keep complete records of every transaction.