The OECD released technical reporting specifications for the Crypto-Asset Reporting Framework in October 2024 and issued updated data exchange guidance in July 2025.

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France should tax cryptocurrency conversions into stablecoins

The CLARITY Act, which aimed to establish a federal framework for cryptocurrency regulation, was defeated in a United States Senate vote on September 15, 2026

The Commodity Futures Trading Commission's proposal seeks to create a new registration category designated as the 'crypto asset market' under agency jurisdiction

Under the Commodity Futures Trading Commission's proposed framework for a new 'crypto asset market' registration category, basic spot cryptocurrency exchanges may continue operating primarily under state money-transmitter licenses

The Commodity Futures Trading Commission's proposed framework for retail crypto transactions mandates market surveillance, anti-manipulation rules, customer protection, and proof-of-reserves controls

The Commodity Futures Trading Commission currently lacks statutory authority to enforce mandatory federal registration for spot cryptocurrency exchanges

The Commodity Futures Trading Commission initiated proposed rulemaking under existing statutory powers as a backup plan following the Senate's defeat of the CLARITY Act on September 15, 2026

The Commodity Futures Trading Commission proposed a regulatory framework allowing United States cryptocurrency exchanges to opt for federal oversight

Under the proposed framework, covered crypto service providers must collect customer identification details and report relevant crypto transactions and transfers to national tax authorities.

On October 15, 2026, the Australian Treasury released draft legislation titled Treasury Laws Amendment Bill 2026: Tax information reporting to incorporate the OECD Crypto-Asset Reporting Framework into domestic law.

Australia first committed to adopting the OECD Crypto-Asset Reporting Framework in November 2023 and conducted an initial public consultation from November 2024 to January 2025.

The OECD approved the Crypto-Asset Reporting Framework in August 2022 to combat cross-border tax evasion risks arising from taxpayers holding digital assets in foreign jurisdictions.

The Australian Treasury opened public consultation on the draft crypto tax reporting legislation through October 28, 2026.

The proposed rules for Australian crypto platforms form part of a digital asset financial services framework with an implementation schedule separate from the Treasury's tax reporting proposal.

Australia plans to conduct its first international exchanges of crypto tax data under the Crypto-Asset Reporting Framework in 2028.

The proposed Australian bill introduces both international exchange obligations and a domestic crypto reporting regime to provide transaction records to the Australian Taxation Office.

,The OECD Crypto-Asset Reporting Framework covers exchanges between crypto assets and fiat currencies, exchanges between different crypto assets, and certain crypto asset transfers.

Participating jurisdictions under the OECD framework are scheduled to begin their first cross-border exchanges of crypto tax information between 2027 and 2029.

The proposed Australian crypto tax reporting legislation does not establish a new tax rate on cryptocurrencies, but aims to improve access to information for administering existing tax laws.

As of September 2026, 77 jurisdictions, including Australia, the United Kingdom, Japan, and the United States, have committed to adopting the OECD Crypto-Asset Reporting Framework.