# Pricing, L2 Orderbook Fees & Statutory Tax Schedule — AussieCryptoIndex (aussiecryptoindex.com)

- **Jurisdiction**: AU (en-AU)
- **Primary Regulator**: AUSTRAC (Digital Currency Exchange Register) & ASIC (AUSTRAC Registered Digital Currency Exchange (DCE) & AFSL Custody)
- **Statutory Tax Framework**: 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!) · Threshold: Personal Use Asset Exemption (< A$10,000): Strictly limited by ATO to immediate consumption, never investment holdings)
- **Primary Fiat Payment Rail**: PayID / Osko NPP (A$0.00 — Note Big-4 Bank 24h Holds)
- **Verification Timestamp**: 2026-11-06
- **Observatory Access Fee**: A$0.00 / Free Open-Access (`CC BY 4.0` — CERN Zenodo DOI Verified)

## Regulated AU Exchange Fee & TCO Comparison (A$1000 Benchmark)

| Rank | Platform | Legal Entity | Regulator ID | L2 Maker / Taker | Real L2 TCO (A$1000) | Instant Buy Cost (A$1000) | PayID / Osko NPP (A$0.00 — Note Big-4 Bank 24h Holds) Rail Fee | Score |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| #1 | Independent Reserve | Independent Reserve Pty Ltd (Sydney — AUSTRAC DCE) | `AUSTRAC DCE 100580158-001` | 0.50% / 0.50% | **A$5.00** | A$5.00 | PayID / Osko A$0.00 | 95.6/100 |
| #2 | BTC Markets | BTC Markets Pty Ltd (Melbourne — AUSTRAC DCE) | `AUSTRAC DCE 100576453-001` | 0.85% / 0.85% | **A$8.50** | A$8.50 | PayID / Osko A$0.00 | 93.8/100 |
| #3 | Kraken Australia | Bit Trade Pty Ltd (Sydney — AUSTRAC DCE) | `AUSTRAC DCE 100576911-001` | 0.16% / 0.26% | **A$2.60** | A$15.00 | PayID / Osko A$0.00 | 94.5/100 |
| #4 | CoinSpot | CoinSpot Pty Ltd (Melbourne — AUSTRAC DCE) | `AUSTRAC DCE 100587758-001` | 0.10% / 0.10% | **A$1.00** | A$10.00 | PayID / Direct Deposit A$0 | 93.2/100 |
| #5 | Swyftx | Swyftx Pty Ltd (Brisbane — AUSTRAC DCE) | `AUSTRAC DCE 100595757-001` | 0.60% / 0.60% | **A$6.00** | A$6.00 | PayID / Osko A$0.00 | 91.4/100 |
| #6 | CoinJar Australia | CoinJar Australia Pty Ltd (Melbourne) | `AUSTRAC DCE Registered` | 0.00% / 0.10% | **A$1.00** | A$10.00 | PayID A$0.00 | 91.9/100 |

## AU Tax Software & Statutory Reporting Tiers (ATO myTax — Capital Gains Schedule (Total Current Year Capital Gains & Net Capital Gain))

- **CryptoTaxCalculator (Sydney Built)** (#1 Native ATO myTax & SMSF Audit Pack): `From A$69/year` — Built in Sydney specifically for ATO FIFO/HIFO parcel selection, 12-month 50% CGT discount tracking, and SMSF auditor reports.
- **Koinly Australia** (ATO myTax Pre-Fill Summary): `From A$69/year` — Direct API sync with CoinSpot, Swyftx, Independent Reserve, and BTC Markets.