View the report as separate downloadable parts:

Committee Members

List of Recommendations

Executive Summary

  Overview
  Cryptocurrency and digital assets
  De-banking
  Other issues
  Conclusion

Chapter 1—Introduction

  Referral
  Conduct of this phase of the inquiry
  Acknowledgement
  Structure of the report

Chapter 2—Overview of digital assets markets and regulation

  Overview of digital assets markets
  Overview of digital assets regulation in Australia
  International approaches to regulating digital assets

Chapter 3—Reform options for regulation of digital assets

  Introduction
  Need for better regulation of digital assets in Australia
  Market licensing for digital assets providers
  Custodial arrangements for digital assets
  Bringing classes of crypto-assets directly into existing Corporations regulation
  Classifying digital assets and 'token mapping'
  Other issues relating to the AML-CTF framework
  Tax treatment of cryptocurrencies and other digital assets
  Regulatory framework for new types of decentralised organisations
  Issues relating to digital asset infrastructure and cryptocurrency 'mining'

Chapter 4—De-banking

  De-banking
  International standards and risk-based approach

Chapter 5—Other matters

  Policy environment for neobanks
  Options to replace the Offshore Banking Unit

Chapter 6—Conclusions and Recommendations

  Cryptocurrency and digital assets
  De-banking
  Other issues raised during the inquiry

Additional comments from Labor Senators

Appendix 1—Submissions, answers to questions on notice and correspondence

Appendix 2—Public hearings and witnesses