SMSFs and cryptocurrency investments
The increased interest and investment in cryptocurrency assets by SMSFs have led to a greater level of scrutiny from regulators.
It has also resulted in the release of further SMSF trustee guidance materials from the Australian Taxation Office (ATO). The most recent, in May 2025, was a paper highlighting the issues the ATO sees as being of key relevance for SMSF trustees and which provides a number of ‘essential tips’ to help navigate crypto investments in an SMSF.
What is a cryptocurrency?
A cryptocurrency is a form of digital (or virtual) currency separate to physical (‘fiat’) currencies issued by central banks and treasuries of sovereign governments around the world.
It is digital in the sense that it is…
