21shares Bitcoin Core ETP (CH1199067674) — 0.10% TER, AUM & AU Tax Audit (2026) | AussieCryptoIndex
21shares Bitcoin Core ETP (ISIN CH1199067674): 0.10% TER, EUR 584 m (justETF, as of ~2026-10-26) AUM, physical BTC backing, and AU brokerage vs spot comparison.
AUSTRAC DCE 100580158-001 · L2: A$5.00 vs Instant: A$5.00 · Score: 95.6/100 · Dossier →- 21shares Bitcoin Core ETP (ISIN CH1199067674) — Issued by 21Shares AG with 0.10% annual TER.
- Underlying Asset: 100% physically backed BTC | Fund Size: EUR 584 m (justETF, as of ~2026-10-26) | Domicile: Switzerland.
- AU Comparison: 21shares Bitcoin Core ETP (0.10%/yr) vs direct BTC spot purchase on Independent Reserve (A$5.00 one-off).
21shares Bitcoin Core ETP (ISIN: CH1199067674) — AU 2026 Dossier
AUSTRAC Execution Fact: 21shares Bitcoin Core ETP (ISIN CH1199067674) — Issued by 21Shares AG with 0.10% annual TER.
| Full Product Name | 21shares Bitcoin Core ETP |
|---|---|
| ISIN Identifier | CH1199067674 |
| Issuer | 21Shares AG |
| Underlying Asset | BTC (100% Physically Backed) |
| Total Expense Ratio (TER) | 0.10% p.a. |
| Assets Under Management | EUR 584 m (justETF, as of ~2026-10-26) |
| Domicile | Switzerland |
ASX & Cboe Spot Crypto ETFs (AU 2026) — ISIN, TER & Physical Backing
| ETP / ETF Name | ISIN | Asset | TER (p.a.) | AUM | Domicile |
|---|---|---|---|---|---|
| CoinShares Physical Bitcoin | GB00BLD4ZL17 | BTC | 0.15% | EUR 1,552 m (justETF, as of ~2026-10-26) | Jersey |
| WisdomTree Physical Bitcoin | GB00BJYDH287 | BTC | 0.15% | EUR 1,421 m (justETF, as of ~2026-10-26) | Jersey |
| iShares Bitcoin ETP | XS2940466316 | BTC | 0.15% | EUR 1,353 m (justETF, as of ~2026-10-26) | Switzerland |
| Bitwise Physical Bitcoin ETP | DE000A27Z304 | BTC | 2.00% | EUR 778 m (justETF, as of ~2026-10-26) | Germany |
| 21shares Bitcoin ETP | CH0454664001 | BTC | 1.49% | EUR 584 m (justETF, as of ~2026-10-26) | Switzerland |
| 21shares Bitcoin Core ETP | CH1199067674 | BTC | 0.10% | EUR 584 m (justETF, as of ~2026-10-26) | Switzerland |
| VanEck Bitcoin ETN | DE000A28M8D0 | BTC | 1.00% | EUR 504 m (justETF, as of ~2026-10-26) | Liechtenstein |
| Fidelity Physical Bitcoin ETP | XS2434891219 | BTC | 0.25% | EUR 306 m (justETF, as of ~2026-10-26) | Germany |
Interactive AUD DCA Growth Curve: PayID Orderbook vs Instant Spread (1–5 Years)
Compare Multi-Year ETP TER Drag Against One-Off Independent L2 Purchase
Verified Facts, 6-Step Australian Investor Workflow & AUSTRAC / ATO Rules — AussieCryptoIndex (2026)
AUSTRAC Execution Fact: 21shares Bitcoin Core ETP (CH1199067674) — 0.10% TER, AUM & AU Tax Audit (2026) | AussieCryptoIndex (AussieCryptoIndex, 2026-11-06) — AUSTRAC (Digital Currency Exchange Register) & ASIC · #1 Independent Reserve (0.50%/0.50% L2 / A$5.00) · ITAA 1997 Part 3-1 (Capital Gains Tax, 50% 12-Month CGT Discount).
Australian Statutory Restrictions & Myth-Busting (Antifake 2026)
Antifake (ATO Statutory Rule) : The A$10,000 Personal Use Asset exemption (ITAA 1997 s.118-10(3)) almost NEVER applies to crypto held as an investment or swapped between tokens — furthermore, selling at a loss before June 30 and immediately repurchasing violates ATO Wash Sale Ruling TR 2008/1 (Part IVA).
Technical Specification & Verified Australian Regulatory Dossier: 21shares Bitcoin Core ETP (CH1199067674) — 0.10% TER, AUM & AU Tax Audit (2026) | AussieCryptoIndex
- Primary Subject
- 21shares Bitcoin Core ETP (CH1199067674) — 0.10% TER, AUM & AU Tax Audit (2026) | AussieCryptoIndex
- Australian Regulators
- AUSTRAC (Digital Currency Exchange Register) & ASIC
- Executive Summary
- 21shares Bitcoin Core ETP (ISIN CH1199067674): 0.10% TER, EUR 584 m (justETF, as of ~2026-10-26) AUM, physical BTC backing, and AU brokerage vs spot comparison.
- ATO ITAA 1997 Framework
- ITAA 1997 Part 3-1 (Capital Gains Tax, 50% 12-Month CGT Discount) & SIS Act 1993 (SMSF Compliance) — Personal Use Asset Exemption (< A$10,000): Strictly limited by ATO to immediate consumption, never investment holdings
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Frequently Asked Regulatory & Tax Questions (2026)
What is the cheapest regulated way to buy Bitcoin in AU in 2026?
Funding via PayID / Osko NPP (A$0.00 — Note Big-4 Bank 24h Holds) into Independent Reserve or BTC Markets and placing a limit order on the L2 orderbook costs A$5.00–A$8.50 per A$1000, saving over 75% compared to instant-buy broker buttons.
What is the 2026 crypto tax rate and filing form in AU?
Under ITAA 1997 Part 3-1 (Capital Gains Tax, 50% 12-Month CGT Discount) & SIS Act 1993 (SMSF Compliance), 50% CGT Discount after 12 months holding for individuals | SMSF (Self-Managed Super Fund): 15% tax rate (10% after 12 months, 0% in Pension Phase!).
Are crypto-to-crypto swaps taxable in AU?
CGT Event A1! Every crypto-to-crypto, DeFi token wrap, or stablecoin swap triggers a taxable capital gain or loss in AUD
How do I verify if a crypto platform is legally authorized in AU?
Verify that the operating legal entity holds a valid AUSTRAC Registered Digital Currency Exchange (DCE) & AFSL Custody supervised by AUSTRAC (Digital Currency Exchange Register) & ASIC and is not flagged on the ASIC Moneysmart Investor Alert List.