If the cryptocurrency is held by an Australian resident taxpayer for more than 12 months before being sold or used, the taxpayer may be eligible for the ...
source https://www.google.com/url?rct=j&sa=t&url=https://www.afr.com/news/politics/ato-eyes-cryptocurrency-activity-in-annual-tax-returns-20181218-h198qo&ct=ga&cd=CAIyGmM2Nzk3ODA2ZWViNjVjODI6Y29tOmVuOlVT&usg=AFQjCNFPBcxKM1O-Tk1UebAIPBBsqrsXhQ
