Australia treats it as barter, which means that it can be taxed as capital gains. Source: https://www.businessinsider.com.au/the-australian-tax-office-has-just

Australia treats it as barter, which means that it can be taxed as capital gains. Source: https://www.businessinsider.com.au/the-australian-tax-office-has-just-decided-to-treat-bitcoins-like-barter-transactions-2014-8 https://www.businessinsider.com.au/the-australian-tax-office...