Highlights

• Crypto is a permitted SMSF asset when the deed, strategy and ownership records line up
• Tax, valuation and custody rules reach every coin, token, swap and staking reward the fund receives
• New platform licensing laws and closer ATO audit scrutiny are reshaping how funds access digital assets

Australian SMSFs can own crypto, but only when the trust deed allows it, the investment strategy accounts for it and every token sits in a wallet or account registered to the fund rather than to a member. The ATO, as the SMSF regulator, treats bitcoin and other tokens like any other fund asset for compliance purposes, while ASIC is bringing crypto platforms…