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Investment option
Crypto creates custody, transaction and evidence complexity.
Crypto assets can create exchange, wallet, custody, valuation, transaction and taxation evidence issues that need to remain visible within the wider fund position.
At a glance
The balance alone is not enough.
Asset
Exchange
Wallet
Custody
Transactions
Market value
Tax evidence
Access control
The fund needs a clear chain between ownership, custody, movements and valuation.
Operating position
What sits behind a crypto holding.
01
Ownership position
Keep the asset, quantity, acquisition details and fund ownership context visible.
02
Custody position
Record where the asset is held and how access is controlled.
03
Transaction history
Purchases, sales, transfers, swaps and fees should remain explainable.
04
Valuation position
Market value, pricing source and valuation date need consistent context.
Evidence position
Crypto evidence should not remain only on an exchange.
The fund needs ownership, transaction, custody and valuation records that remain accessible beyond a single provider.
Exchange statements
Wallet records
Transaction exports
Purchase and sale evidence
Valuation records
Custody and access records
Attention points
Crypto should trigger additional care.
Custody, access, volatility, transaction volume and evidence can make the position harder to reconstruct.
01
Custody
The fund should be able to demonstrate where assets are held and who controls access.
02
Transaction complexity
Transfers, swaps and fees may create a detailed movement history.
03
Valuation volatility
The position can change significantly between reporting dates.
04
Evidence continuity
Records should remain available if an exchange account changes or closes.
How SMSF Home helps
Keep crypto ownership and evidence visible.
01
Asset register
Separate each crypto asset and custody position.
02
Connected transactions
Keep movement history and supporting exports attached.
03
Valuation context
Record value, date and pricing source consistently.
04
Professional review
Prepare cleaner records before accounting, audit or tax review.
Bring the crypto position home
Keep custody, transactions, valuation and evidence connected to the fund.
Home Helper™ source and review record
Primary guidance sources
This educational summary is not a substitute for the current law, regulator guidance or advice based on the fund's circumstances. Use the primary sources below to check the rule and later changes.
- ATO - Investment strategy (opens in a new tab)
Source checked 2026-08-21
- ATO - What are the SMSF investment restrictions? (opens in a new tab)
Source checked 2026-08-21
- ATO - Valuation guidelines for self-managed super funds (opens in a new tab)
Source checked 2026-08-21
Resource version 1.0.0 / Content reviewed 2026-08-21