Who must comply with Crypto-Asset Reporting Framework (CARF) — implementation 2026-2027?

AU adopts the OECD CARF for crypto reporting; reporting expected from 2027, first international exchange ~2028 (per Dec 2025 MYEFO).

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.

Applies when the business has crypto / DCE activity.

How the regulator frames it: Crypto-Asset Service Providers operating in Australia.

What triggers it: Operating as a CASP.

Jurisdiction: Commonwealth law, so the test is the same in every state and territory.

Outcome across the 35 industries Rules Mate maps (35 of 35: no).

The answer is the same in every industry: no. Industry does not change who must comply.

Structure does not change the answer across all industries: for every structure the answer is "no".

Size does not change the answer across all industries: at every size band the answer is "no".

Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:

• Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Requires crypto / DCE activity.

Starting from a small or large professional services company that does not otherwise meet the test, each of these single facts changes the engine's answer:

• The business deals in crypto-assets or runs a digital currency exchange: it then applies (deals in crypto / digital currency exchange).

When due

First reporting expected for 2026 reporting year, with reports submitted 2027.

Frequency

Annual

Evidence to keep

KYC records (CARF-aligned), transaction records, automatic-exchange reports to ATO.

In force from

1 January 2026

Status

Current

Priority

High

Maximum penalty: ATO administrative penalties; alignment with AML/CTF DCE penalties.

Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.

If this obligation applies to you, so do these 2: the engine uses the same rule for each.

• Crypto Asset Secondary Service Provider (CASSPr) licensing reforms
• Crypto Asset Platform licensing (Treasury reforms 2024-2025)

• Stablecoin payments licensing — Treasury reforms (in scoping): Treasury reforms scoping payment stablecoin licensing under PSP regime.

Rules Mate tracks 4 published obligations tagged "crypto", 0 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 0 of those apply outright. This obligation is rated high priority, and is a annual obligation.

Regulated by Australian Taxation Office and Australian Transaction Reports and Analysis Centre.

ATO: Federal tax administrator covering income tax, GST, PAYG, FBT, superannuation guarantee, STP, and self-managed super funds. Also administers the Director ID regime via ABRS.

AUSTRAC: Anti-money laundering and counter-terrorism financing regulator and financial intelligence unit. Administers the AML/CTF Act, including Tranche 2 expansion from 1 July 2026.

• Australian Taxation Office
• Australian Transaction Reports and Analysis Centre

ITAA 1997: Modern federal income tax statute (replaces ITAA 1936 progressively).

• Income Tax Assessment Act 1997

Free tools that help with this obligation:

• Compliance calendar builder