From tractionfintech.com: Cryptocurrency CFDs and OTC derivatives referencing cryptocurrencies are now classified as commodity derivatives under ASIC’s Reporting Rules, following the ASIC Rewrite effective October 21, 2024.

Reporting entities must adhere to transaction reporting requirements for these products, which may also be classified as equity or interest rate derivatives if they display such characteristics.

The current representation of derivatives with crypto underliers should be reported under the commodity asset class, although future changes may introduce a new asset class for such assets.