Australia
Crypto gains taxed at personal income tax rates (0-45%). 50% CGT discount for assets held >12 months. ATO actively monitors via exchange data-matching. No separate crypto tax rate.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
CARF Status
Committed
Bitizenship
Not yet
CARF Reporting
Committed
Australia has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
Activity Taxes
Staking
Taxable as income when received
Mining
Taxable as income when received (business or hobby distinction)
DeFi
Complex; various transactions may be taxable events
NFTs
Same as other crypto; income tax rates apply
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
Holding period benefit available
Hold >12 months: 50% discount on capital gain (effectively halves the rate). Under 12 months: full income tax rate.
Regulation & Residency
Regulatory Body
ATO (tax); ASIC (regulation)
Residency Requirement
Various visa options including investor and skilled migration
Reporting Requirements
Annual tax return; ATO data-matching with exchanges
Citizenship & Residency Path
Skilled/business visa; citizenship after 4 years permanent residency
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →No specific crypto tax rate - uses general income tax framework
- →50% CGT discount for assets held >12 months (same as shares)
- →Progressive rates: 0% up to $18,200, then 19%, 32.5%, 37%, 45%
- →ATO very active in monitoring via exchange data-sharing
- →Crypto-to-crypto trades ARE taxable events
- →Personal use asset exemption for items <$10,000 (very narrow)
Living & Lifestyle
Cost of Living
High
Banking Access
Excellent
Quality of Life
Very High
Lifestyle Scores