Crypto Staking Australia: 2026 Education Guide

What staking actually is on a proof-of-stake network, how locked staking, liquid staking and exchange "earn" products differ, how the ATO generally treats staking rewards as ordinary income with CGT on later disposal, and the risks including slashing, lockups, smart-contract bugs and platform custody. Education only — not financial, tax or legal advice.

Crypto staking in Australia explained for 2026: how proof-of-stake rewards work, liquid vs locked vs exchange earn products, ATO income vs CGT treatment, and the main risks. Education only.