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A reference guide to the ATO rules that apply to cryptocurrency held in an Australian SMSF. Written from the perspective of a Chartered Accountant specialising in the space, the article consolidates the current regulatory position from TD 2014/26, the Superannuation Industry (Supervision) Act 1993, the related Regulations and the ATO’s May 2025 crypto SMSF guidance…

With 30 June approaching, now is the time for Australian crypto investors to review their portfolios and understand the tax consequences of their activity over the past financial year. Most disposals of cryptocurrency trigger a taxable event, including selling for Australian dollars, swapping one token for another, spending crypto on goods or services, or gifting…

This month, we sat down with Harrison Dell, one of Australia’s leading crypto and international tax lawyers and the founder of Cadena Legal and Black Sheep, for a wide-ranging discussion on the issues shaping the future of digital assets in Australia and abroad. Episode 3 of the On Chain Podcast is out tomorrow. This month,…

The 2026 Federal Budget introduces the most significant overhaul of Australia’s tax system in over 25 years. From 1 July 2027, the 50% CGT discount will be abolished and replaced with cost base indexation, and a 30% minimum tax rate will apply to capital gains. From 1 July 2028, discretionary trusts will face a 30%…

A crypto SMSF is a self-managed superannuation fund that holds cryptocurrency alongside or instead of traditional assets. The appeal is twofold: SMSFs offer a tax-effective environment for long-term holding (15% on earnings during the accumulation phase and 0% in pension phase), and give members direct control over how their retirement savings are invested, including the…

Rafael Franco and Oliver Woodbridge sit down with Anthony Sassano, an independent Ethereum educator, angel investor, and founder of The Daily Gwei. Anthony has spent a decade inside the Ethereum ecosystem, producing over 800 daily podcast episodes, advising early-stage projects, and building one of the most respected Ethereum communities in the world. 

Crypto market volatility, rising interest rates and a rapidly evolving lending landscape are forcing Australian investors to rethink how they structure their portfolios. In the debut episode of The On Chain Podcast, Tax On Chain co-founders Oliver Woodbridge and Rafael Franco sit down with James Coombes, Chief Commercial Officer of Block Earner – Australia’s largest…

As specialist crypto SMSF accountants, we regularly see trustees struggle with custody decisions – particularly as balances grow and audit scrutiny increases.

Understanding how SMSF auditors assess crypto holdings helps trustees avoid unnecessary compliance issues and ensures a smoother annual audit process.

Setting up or running a Crypto SMSF involves more than simply buying cryptocurrency inside super.

The Australian Taxation Office has made it clear that crypto is not a “special case” asset and it must meet the same standards around ownership, control, record-keeping, valuation, and auditability as any other investment.

With the growing popularity of cryptocurrency in personal investment portfolios, its inclusion in estate planning has become increasingly important.