The tax on cryptocurrency in Australia counts for the period of 12 months, as such if anyone is holding the cryptocurrency without using it or selling it ...
source https://www.google.com/url?rct=j&sa=t&url=https://coingape.com/australian-tax-office-tax-returns/&ct=ga&cd=CAIyGmM2Nzk3ODA2ZWViNjVjODI6Y29tOmVuOlVT&usg=AFQjCNGCK7fGsskRQNXHXiiQV2oRLXf0Dw