Australia

Australia has a clear and legal regulatory framework for cryptocurrencies, including the Corporations Amendment (Digital Assets Framework) Act 2026 which provides comprehensive regulation for digital assets.

Overview

StatusLegal
Risk Score25/100 (Low Risk)
Regionasia pacific
CurrencyAUD

Tax Information

Capital Gains (Personal)Capital gains tax applies to crypto assets as property, taxed at marginal income tax rates
Capital Gains (Corporate)Corporate tax rates apply to crypto gains, generally 30% or 25% for small businesses
VAT on CryptoNo
Staking TaxStaking rewards are treated as ordinary income and taxed accordingly
Airdrop TaxAirdrops are treated as ordinary income when received

Crypto assets are subject to capital gains tax and ordinary income tax depending on the activity. There is no VAT on crypto transactions.

Licensing & Registration

RequiredYes
RegulatorASIC + AUSTRAC
FrameworkCorporations Amendment (Digital Assets Framework) Act 2026
Easemedium
Cost (USD)$20,000 - $100,000 (AUSTRAC registration + AFSL if required)

Licensing is mandatory for crypto exchanges and service providers, with moderate regulatory requirements and compliance obligations.

Enforcement Activity

Level: High

No detailed enforcement information available

CBDC

StatusResearch
NameProject Acacia
Issuing AuthorityReserve Bank of Australia
Modelwholesale
TechnologyKaleido (DLT)

AML / KYC

KYC RequiredYes
Travel RuleYes
FATF MemberYes
FATF Statuscompliant
FATF BodyFATF
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: regulated

DeFi activities fall under existing financial regulations and must comply with AML/KYC and licensing requirements.

Stablecoins

Status: regulated

Stablecoins are regulated under the digital assets framework and must meet licensing and consumer protection standards.

NFTs

Status: unregulated

Mining

LegalYes
Electricity Cost$0.142/kWh
Renewable Energy35%
Infrastructureexcellent

Australia has good infrastructure and legal clarity for crypto mining, with moderate electricity costs and a significant share of renewables.

Geopolitical Risk

Stabilityvery_stable
SanctionsNo
Corruption Index77/100
Banking Accessopen
Sanctions Program ActiveYes

Risk Factors

Australia is politically stable with strong institutions, good internet freedom, and open banking environment favorable for crypto businesses.

Recent Political Events

Sources

Frequently Asked Questions

Is cryptocurrency legal in Australia?

Australia has a clear and legal regulatory framework for cryptocurrencies, including the Corporations Amendment (Digital Assets Framework) Act 2026 which provides comprehensive regulation for digital assets.

What is the FATF status of Australia?

Australia is classified by FATF as: compliant.

Are VASPs licensed in Australia?

Yes, licensing is required for VASPs.

What is the AML/KYC regime in Australia?

KYC is mandatory for crypto businesses.

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Last reviewed: 2026-09-01 · Data source: Soken Crypto Legal Map

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