name: Crypto Investor
layer: additional
description: |
  Cryptocurrency investment tracking with ATO-compliant CGT and income reporting.
  Covers exchanges, staking, DeFi yields, and NFT transactions.

categories:
  - name: "Crypto:Purchases"
    parent: null
    description: "Cryptocurrency purchases (establishes cost base)"

  - name: "Crypto:Sales"
    parent: null
    description: "Cryptocurrency sales (CGT events)"

  - name: "Crypto:Staking Income"
    parent: null
    description: "Staking rewards and interest (ordinary income)"

  - name: "Crypto:DeFi Yields"
    parent: null
    description: "DeFi protocol yields and liquidity rewards (ordinary income)"

  - name: "Crypto:Airdrops & Forks"
    parent: null
    description: "Airdropped tokens and fork distributions (ordinary income at receipt)"

  - name: "Crypto:NFT Purchases"
    parent: null
    description: "NFT purchases (establishes cost base)"

  - name: "Crypto:NFT Sales"
    parent: null
    description: "NFT sales (CGT events)"

  - name: "Crypto:Gas Fees"
    parent: null
    description: "Network gas fees (adds to cost base)"

  - name: "Crypto:Exchange Fees"
    parent: null
    description: "Trading and platform fees"

rules:
  - id: crypto-purchase
    pattern: "CoinSpot|Binance|Coinbase|Kraken|Independent.*Reserve|Swyftx|BTC.*Markets|crypto.*buy|BTC.*purchase|ETH.*purchase"
    category: "Crypto:Purchases"
    confidence: medium
    labels: ["Crypto", "Cost Base"]
    description: "Detect cryptocurrency purchases on Australian exchanges"

  - id: crypto-sale
    pattern: "crypto.*sell|BTC.*sale|ETH.*sale|sold.*crypto"
    category: "Crypto:Sales"
    confidence: medium
    labels: ["Crypto", "CGT Event"]
    description: "Detect cryptocurrency sales (CGT event)"

  - id: staking-rewards
    pattern: "staking.*reward|staked.*income|validator.*reward|POS.*reward"
    category: "Crypto:Staking Income"
    confidence: high
    labels: ["Crypto", "Ordinary Income"]
    description: "Detect staking rewards (ordinary income)"

  - id: defi-yields
    pattern: "DeFi|yield.*farming|liquidity.*pool|lending.*interest|Aave|Compound|Uniswap.*reward"
    category: "Crypto:DeFi Yields"
    confidence: medium
    labels: ["Crypto", "Ordinary Income"]
    description: "Detect DeFi protocol yields"

  - id: airdrops
    pattern: "airdrop|token.*distribution|fork.*distribution"
    category: "Crypto:Airdrops & Forks"
    confidence: high
    labels: ["Crypto", "Ordinary Income"]
    description: "Detect airdrops and fork distributions"

  - id: nft-purchase
    pattern: "NFT.*purchase|OpenSea.*buy|Rarible.*buy|digital.*art.*purchase"
    category: "Crypto:NFT Purchases"
    confidence: medium
    labels: ["Crypto", "NFT", "Cost Base"]
    description: "Detect NFT purchases"

  - id: nft-sale
    pattern: "NFT.*sale|OpenSea.*sale|sold.*NFT"
    category: "Crypto:NFT Sales"
    confidence: medium
    labels: ["Crypto", "NFT", "CGT Event"]
    description: "Detect NFT sales"

  - id: gas-fees
    pattern: "gas.*fee|network.*fee|ETH.*fee|transaction.*fee.*crypto"
    category: "Crypto:Gas Fees"
    confidence: high
    labels: ["Crypto", "Cost Base Addition"]
    description: "Detect blockchain gas fees"

  - id: exchange-fees
    pattern: "trading.*fee.*crypto|exchange.*fee|platform.*fee.*crypto"
    category: "Crypto:Exchange Fees"
    confidence: high
    labels: ["Crypto"]
    description: "Detect exchange and trading fees"

tax_tracking:
  cgt_tracking: true
  cgt_discount_eligible: true
  cgt_discount_holding_period: 365
  cost_base_tracking: true
  cost_base_includes_fees: true
  income_tracking: true
  separate_income_vs_capital: true

alerts:
  - type: crypto_cgt_event
    trigger: sale_detected
    message: "Crypto sale detected - calculate CGT (12-month holding = 50% discount)"

  - type: crypto_income_reminder
    schedule: quarterly
    message: "Report crypto staking/DeFi income on quarterly basis"

  - type: eofy_crypto_reminder
    schedule: annual
    before_date: "06-15"
    message: "EOFY - compile all crypto CGT events and income. ATO requires detailed records."

  - type: cost_base_reminder
    trigger: purchase_detected
    message: "Record AUD value at time of purchase for accurate cost base"

labels:
  - name: "Crypto"
    description: "Cryptocurrency transaction"
    color: "bitcoin-orange"
    auto_apply: false

  - name: "CGT Event"
    description: "Capital gains tax event (crypto disposal)"
    color: "gold"
    auto_apply: true

  - name: "Cost Base"
    description: "Establishes or adds to CGT cost base"
    color: "lightblue"
    auto_apply: false

  - name: "Cost Base Addition"
    description: "Expense that adds to CGT cost base"
    color: "skyblue"
    auto_apply: false

  - name: "Ordinary Income"
    description: "Taxed as ordinary income (not CGT)"
    color: "green"
    auto_apply: true

  - name: "NFT"
    description: "Non-fungible token transaction"
    color: "purple"
    auto_apply: false

dependencies:
  requires: []
  conflicts_with: []

metadata:
  created: "2025-11-25"
  version: "1.0.0"
  author: "Agent Smith"
  priority: 3
  ato_guidance: "ATO treats cryptocurrency as CGT asset. Staking/interest = ordinary income. Keep records of all transactions in AUD."