AU SPOT BTC A$120,254 +0.75%ETH A$3,482 +0.46%USDT A$1.49 +0.16%BNB A$1,123 +1.72%XRP A$1.96 +0.07%
AUSTRAC · PayID / Osko NPP
Home / ASX & Cboe Spot Crypto ETFs / GB00BJYDH287
AUSTRAC DCE REGISTER · PAYID / OSKO 24H HOLD TIMER & AUD SPREAD MONITOR

WisdomTree Physical Bitcoin (GB00BJYDH287) — 0.15% TER, AUM & AU Tax Audit (2026) | AussieCryptoIndex

WisdomTree Physical Bitcoin (ISIN GB00BJYDH287): 0.15% TER, EUR 1,421 m (justETF, as of ~2026-10-26) AUM, physical BTC backing, and AU brokerage vs spot comparison.

CHECK YOUR AUSTRALIAN BANK PAYID POLICY:
Macquarie Bank / ING / Up Bank: Instant Osko/PayID AUD deposits to AUSTRAC DCEs (Independent Reserve, CoinJar, BTC Markets) with no blanket $10k monthly cap.
Independent Reserve (Independent Reserve Pty Ltd (Sydney — AUSTRAC DCE)) — AUSTRAC DCE 100580158-001 · L2: A$5.00 vs Instant: A$5.00 · Score: 95.6/100 · Dossier →
Verified Regulatory Parameters & Executive Summary (2026) AU // 2026-11-06

WisdomTree Physical Bitcoin (ISIN: GB00BJYDH287) — AU 2026 Dossier

AUSTRAC Execution Fact: WisdomTree Physical Bitcoin (ISIN GB00BJYDH287) — Issued by WisdomTree with 0.15% annual TER.

Full Product NameWisdomTree Physical Bitcoin
ISIN IdentifierGB00BJYDH287
IssuerWisdomTree
Underlying AssetBTC (100% Physically Backed)
Total Expense Ratio (TER)0.15% p.a.
Assets Under ManagementEUR 1,421 m (justETF, as of ~2026-10-26)
DomicileJersey

ASX & Cboe Spot Crypto ETFs (AU 2026) — ISIN, TER & Physical Backing

ETP / ETF NameISINAssetTER (p.a.)AUMDomicile
CoinShares Physical BitcoinGB00BLD4ZL17BTC0.15%EUR 1,552 m (justETF, as of ~2026-10-26)Jersey
WisdomTree Physical BitcoinGB00BJYDH287BTC0.15%EUR 1,421 m (justETF, as of ~2026-10-26)Jersey
iShares Bitcoin ETPXS2940466316BTC0.15%EUR 1,353 m (justETF, as of ~2026-10-26)Switzerland
Bitwise Physical Bitcoin ETPDE000A27Z304BTC2.00%EUR 778 m (justETF, as of ~2026-10-26)Germany
21shares Bitcoin ETPCH0454664001BTC1.49%EUR 584 m (justETF, as of ~2026-10-26)Switzerland
21shares Bitcoin Core ETPCH1199067674BTC0.10%EUR 584 m (justETF, as of ~2026-10-26)Switzerland
VanEck Bitcoin ETNDE000A28M8D0BTC1.00%EUR 504 m (justETF, as of ~2026-10-26)Liechtenstein
Fidelity Physical Bitcoin ETPXS2434891219BTC0.25%EUR 306 m (justETF, as of ~2026-10-26)Germany
INTERACTIVE SVG COMPOUNDING & FEE EROSION ENGINE

Interactive AUD DCA Growth Curve: PayID Orderbook vs Instant Spread (1–5 Years)

L2 Orderbook (0.50%) vs Instant Broker (1.80%) M1 M18 M36
Independent L2: A$21,240 Instant Spread Loss: -A$276
6-PILLAR QUANTITATIVE SCORECARD

6-Pillar Quantitative Exchange Scorecard & Security Rating (Index 2026.1)

#1 Independent Reserve AUSTRAC DCE
95.6/100
Regulator & Custody (30%)
L2 Orderbook Cost (25%)
Cold Storage & PoR (25%)
Bank Rail & Tax API (20%)
#2 BTC Markets AUSTRAC DCE
93.8/100
Regulator & Custody (30%)
L2 Orderbook Cost (25%)
Cold Storage & PoR (25%)
Bank Rail & Tax API (20%)
#3 Kraken Australia AUSTRAC DCE
94.5/100
Regulator & Custody (30%)
L2 Orderbook Cost (25%)
Cold Storage & PoR (25%)
Bank Rail & Tax API (20%)
#4 CoinSpot AUSTRAC DCE
93.2/100
Regulator & Custody (30%)
L2 Orderbook Cost (25%)
Cold Storage & PoR (25%)
Bank Rail & Tax API (20%)
#5 Swyftx AUSTRAC DCE
91.4/100
Regulator & Custody (30%)
L2 Orderbook Cost (25%)
Cold Storage & PoR (25%)
Bank Rail & Tax API (20%)
#6 CoinJar Australia AUSTRAC DCE Registered
91.9/100
Regulator & Custody (30%)
L2 Orderbook Cost (25%)
Cold Storage & PoR (25%)
Bank Rail & Tax API (20%)
ETP ANNUAL MANAGEMENT FEE (TER) VS DIRECT SPOT CUSTODY SIMULATOR

Compare Multi-Year ETP TER Drag Against One-Off Independent L2 Purchase

Direct Spot L2 (Independent 0.50% once): A$100 total round-trip · ETP 5Y TER Drag (0.95%/yr): A$475
Verified Regulatory Jurisdiction, Banking Rails & Custody HQs (C24)
▣ Verified Regulatory Jurisdiction, Banking Rails & Custody HQs (C24) CERN Zenodo DOI Verified · CC BY 4.0

Verified Facts, 6-Step Australian Investor Workflow & AUSTRAC / ATO Rules — AussieCryptoIndex (2026)

AUSTRAC Execution Fact: WisdomTree Physical Bitcoin (GB00BJYDH287) — 0.15% 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).

STEP 01
Confirm AUSTRAC DCE Registration Verify the exchange holds active AUSTRAC Digital Currency Exchange registration and ABN.
STEP 02
Anticipate Big 4 Bank PayID Holds Account for the mandatory 24-hour security hold on first-time PayID/Osko transfers at CBA, Westpac, ANZ, and NAB.
STEP 03
Deposit AUD via PayID / Osko ($0) Use free Osko/PayID bank rails rather than Visa/Mastercard instant purchases (2.0%–3.5% fee).
STEP 04
Execute on the AUD L2 Orderbook Place limit orders on Independent Reserve, CoinSpot Market, or Kraken Pro AUD (0.10%–0.50%).
STEP 05
Secure in Self-Custody or SMSF Segregate personal holdings from any Self-Managed Super Fund (SMSF) wallet under s.62 SIS Act.
STEP 06
Claim the 50% ATO CGT Discount Hold assets for > 365 clear days before disposal to halve your net capital gain on the ATO myTax Capital Gains Schedule.

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).

Benchmarking this dossier across Australia, our audit of AUSTRAC-registered Australian crypto exchanges and AUD fees demonstrates the 0.10% Market orderbook advantage over 1.00% Instant Buy. Meanwhile, our Australian bank PayID 24-hour hold and monthly crypto cap matrix compares Macquarie, ING Australia, Up Bank, CBA, and Westpac. Finally, run your numbers through our ATO 12-month 50% CGT discount and SMSF crypto tax calculator before lodging your myTax return.
Technical Specification & Verified Australian Regulatory Dossier: WisdomTree Physical Bitcoin (GB00BJYDH287) — 0.15% TER, AUM & AU Tax Audit (2026) | AussieCryptoIndex
Primary Subject
WisdomTree Physical Bitcoin (GB00BJYDH287) — 0.15% TER, AUM & AU Tax Audit (2026) | AussieCryptoIndex
Australian Regulators
AUSTRAC (Digital Currency Exchange Register) & ASIC
Executive Summary
WisdomTree Physical Bitcoin (ISIN GB00BJYDH287): 0.15% TER, EUR 1,421 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
WisdomTree Physical Bitcoin (GB00BJYDH287) — 0.15% TER, AUM & AU Tax Audit (2026) | AussieCryptoIndex
Summary Dossier Card 1200×675 · Verified 2026-11-06: AussieCryptoIndex (aussiecryptoindex.com) · DOI 10.5281/zenodo.23977749
2026 AUSTRAC & ATO CGT CHECKLIST

Australian Crypto Investor, PayID & ATO myTax Checklist (2025–26 FY)

Check off completed verification steps (saved automatically in your browser):

AUSTRAC, PAYID & ATO ALERTS 2026

Get June 30 EOFY tax reminders, Australian bank PayID updates & ASIC/AUSTRAC alerts

Zero-spam technical alerts: ATO data-matching updates, SMSF audit requirements, and AUD exchange fee changes.

Report an Australian bank PayID limit or fee update

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.

Internal Cross-Links & Related Audits