Tax & Regulation
Is mining income taxed differently from buying crypto?
| Event | Mining | DCA Buying |
|---|---|---|
| Acquiring coins | Income Tax on value at receipt | No tax on purchase |
| Equipment cost | 100% AIA deduction (if trade) | No deduction |
| Electricity cost | Deductible expense | No deduction |
| Selling coins | CGT on gain above receipt value | CGT on gain above purchase price |
🎯 Bear market advantage: Mining during bear markets means near-zero income tax at receipt, but you still get AIA and expense deductions.