Crypto-Asset Reporting Framework (CARF) — implementation 2026-2027
AU adopts the OECD CARF for crypto reporting from 2026; ATO reporting starts 2027.
Who must comply
Crypto-Asset Service Providers operating in Australia.
What triggers it
Operating as a CASP.
When due
First reporting expected for 2026 reporting year, with reports submitted 2027.
Evidence required
KYC records (CARF-aligned), transaction records, automatic-exchange reports to ATO.
Max penalty
ATO administrative penalties; alignment with AML/CTF DCE penalties
Effective from
1 January 2026
Summary
Australia has committed to implement the OECD's Crypto-Asset Reporting Framework. Crypto-Asset Service Providers (CASPs) including exchanges, brokers and OTC desks will be required to collect customer information and report transactions to the ATO for automatic exchange with foreign tax authorities.
Enforced by
Source legislation
Industries
Topics
Source: https://ato.gov.au/about-ato/new-legislation/in-detail/international/crypto-asset-reporting-framework. Rules Mate is not a law firm. Always verify against the live regulator source before acting.