Work through crypto disposals from exports
Build a 2025–26 crypto transaction trail across exchanges, distinguish disposals from own-wallet transfers and check AUD cost bases.
Source reviewed Product documentation
The exchange CSV has a neat gain column. It may have no record of the coins moved in from another wallet, or the purchase that established their cost base. Begin with the transaction trail, not the summary.
Put the exports in time order
For 2025–26, gather full transaction-history exports from each exchange and wallet used, including acquisition history brought forward. Identify sales to fiat, swaps into another asset or stablecoin, spending and gifts as disposals. A transfer between the client's own wallets is a movement to reconcile across both sides, not a disposal. Match units sold to acquisition parcels using one stated method per asset and carry exchange and network fees into the cost working.
Check AUD values against the export. When an export has no AUD amount, the 2025–26 workpaper rules use a dated RBA conversion where available; an unsupported estimate should stay outstanding. Keep staking and similar rewards separate from disposal gains as income at receipt. A balance-only statement cannot establish the acquisition cost of units later sold.
Read what the paper can support
Upload the exports to an individual Workpapers case. The worker stages a crypto ledger before the build when it can parse the histories. The 18c CGT Other schedule then summarises the ledger by asset and holding class, with its source and parcel method. When history or pricing is missing, the figure stays OUTSTANDING and the capital-gains summary is provisional. Read the source and missing-document points before using a net gain.
Work out CGT on a share sale with parcels
Match a 2025–26 share sale to its purchase parcels, brokerage and dates before reading the capital gain in the working paper.
Build a company paper from a trial balance
Take a 2025–26 company closing trial balance through account classification, year-end journals and tax reconciliations.