Australia 2025: Regulation and Taxation of Digital Assets

This module will enable you to

• Describe the four main elements of the Government's statement on developing an innovative Australian digital asset industry
• Outline the ways in which the Crypto-Asset Reporting Framework may be implemented in Australia
• Highlight key findings of the Board of Taxation's review of digital assets
• Summarise the Government's response to the Board of Taxation's review

About the module

Much of what makes cryptoassets distinct as an investment class also present a challenge from both a regulatory and taxation perspective.

As a result, concerted efforts have been made by the Labor Government to introduce various regulatory digital asset workstreams that encompass both cryptocurrencies and digital assets more broadly. Here we consider how the digital asset regulatory space may evolve in Australia over the coming years.