Reference

How every transaction is classified.

Grubless sorts each transaction into one of 82 categories, and each category carries a default tax treatment: 24 capital gain/loss, 13 income, 35 not taxable, 10 ignored. This page is generated from the same list the engine itself uses, so it cannot drift from what your figures are actually built on.

Capital gain/loss

A disposal. Proceeds are the market value at the time; the gain or loss is that amount less the cost base of the parcels consumed.

Income

Assessable as ordinary income at market value on the day you received it. That value also becomes the cost base, so a later sale is taxed only on the movement since.

Not taxable

Recorded and reportable, but no tax consequence of its own. It still shapes your figures: an inbound leg creates a parcel with a cost base for later.

Ignored

Excluded from the ledger entirely. No parcel, no disposal, no effect on any figure.

Common

Category	Default treatment	Notes
Buy`buy`	Not taxable	—
Sell`sell`	Capital gain/loss	—
Cross-Chain Buy`cross_chain_buy`	Not taxable	The receiving half of a bridge. Controlled by a per-entity setting that defaults to not a disposal, since the same value simply moved chains.
Cross-Chain Sell`cross_chain_sell`	Capital gain/loss	The sending half of a bridge — see the receiving half.
Send`send`	Not taxable	—
Receive`receive`	Not taxable	—
Transfer`transfer`	Not taxable	A confirmed move between your own wallets. Never a disposal in any jurisdiction, so this one isn't configurable — but the cost base travels with the coins rather than resetting.

Ignored

Category	Default treatment	Notes
Failed (In)`failed_in`	Ignored	—
Failed (Out)`failed_out`	Ignored	—
Ignore (In)`ignore_in`	Ignored	—
Ignore (Out)`ignore_out`	Ignored	—
Spam`spam`	Ignored	Unsolicited tokens sent to your address, usually to bait an interaction. Excluded so they can't inflate holdings or invent disposals.
Dust (In)`dust_in`	Ignored	—
Dust (Out)`dust_out`	Ignored	—

DeFi (incoming)

Category	Default treatment	Notes
Collateral Withdrawal`collateral_withdrawal`	Capital gain/loss	Controlled by the same setting as posting collateral.
Remove Liquidity`remove_liquidity`	Capital gain/loss	Controlled by the same setting as supplying liquidity.
Receive Receipt Token`receive_receipt_token`	Not taxable	—
Staking Reward`staking_reward`	Income	Whether this is income on receipt depends on the entity — a business is assessed on it — so it is a per-entity setting.
Voting Reward`voting_reward`	Income	—
Staking Withdrawal`staking_withdrawal`	Not taxable	Rewards already recognised as they accrued are not counted a second time when the stake account closes and pays out as one lump sum.
Instant Unstake`instant_unstake`	Not taxable	—
Staking Deactivation`staking_deactivation`	Not taxable	—
Staking Split`staking_split`	Not taxable	—
Staking Merge`staking_merge`	Not taxable	—

DeFi (outgoing)

Category	Default treatment	Notes
Collateral Deposit`collateral_deposit`	Capital gain/loss	Controlled by its own per-entity setting, separate from liquidity. The case for a disposal is weaker here: you keep ownership and are entitled to the specific asset back.
Add Liquidity`add_liquidity`	Capital gain/loss	Controlled by a per-entity setting, on by default: supplying a pool mixes your asset with other people's and hands back a receipt, so ownership plainly moves.
Send Receipt Token`send_receipt_token`	Not taxable	—
Staking Deposit`staking_deposit`	Not taxable	Delegating to a validator doesn't change who owns the coins, so it isn't a disposal — and the cost base is not reset on the way back out.
Liquidation`liquidation`	Capital gain/loss	—

Other incoming

Category	Default treatment	Notes
Loan`loan`	Not taxable	Borrowed principal is not income and not a disposal — it is a liability. Only what you do with the borrowed asset afterwards can be taxable.
Share Vest`equity_vest`	Income	—
Option Exercise`equity_exercise`	Income	—
Fund Tax Statement`fund_tax_statement`	Not taxable	—
Fiat Deposit`fiat_deposit`	Not taxable	—
Airdrop`airdrop`	Income	Not income on receipt by default. What matters is the market value when you dispose of it.
Chain Split`chain_split`	Not taxable	New coins from a fork start with a nil cost base under both rulesets, so the whole proceeds are a gain when sold.
Gift`gift`	Not taxable	—
Sales`sales`	Income	—
Super Contribution Received`super_contribution_received`	Income	—
Income`income`	Income	—
Interest`interest`	Income	—
Mining`mining`	Income	—
Mint`mint`	Not taxable	A token created into your wallet rather than sent to it. Controlled by a per-entity setting. When it is on (the default), the tokens are yours; when it is off, tokens you mint against someone else's deposit and pass on were never your CGT assets, though anything you keep still is.
Loan Repayment Received`loan_repayment_received`	Not taxable	Getting your own capital back is not income, however large. Only interest actually charged on the loan is.
Rebate`rebate`	Not taxable	—
Royalties`royalties`	Income	—

Outgoing

Category	Default treatment	Notes
Loan Repayment`loan_repayment`	Capital gain/loss	Repaying principal is not a disposal of the repaid asset's value to you; interest is an expense. Handing over crypto to discharge the debt is still a disposal of that crypto — usually a nil gain on a stablecoin, but a real one otherwise.
Loan Made`loan_made`	Capital gain/loss	Lending money out is not a deduction — the value becomes a receivable rather than leaving. Where a company lends to a director or their associate, Division 7A decides whether the ATO recharacterises it as an unfranked dividend.
Fiat Withdrawal`fiat_withdrawal`	Not taxable	—
Burn`burn`	Capital gain/loss	—
Lost`lost`	Capital gain/loss	A capital loss requires evidence the asset is genuinely unrecoverable, not merely that it has fallen in value.
Outgoing Gift`outgoing_gift`	Not taxable	—
Personal Use`personal_use`	Capital gain/loss	An Australian concession, available only in limited circumstances and never for something acquired as an investment. No US equivalent.
Stolen`stolen`	Capital gain/loss	Treated as a loss at the point of theft, on the same evidentiary footing.

Expenses

Category	Default treatment	Notes
Approval`approval`	Capital gain/loss	—
Expense`expense`	Capital gain/loss	—
Fee`fee`	Capital gain/loss	Network and exchange fees are disposals of the coins spent, and a cost that reduces your net position.
Staking Activation`staking_activation`	Capital gain/loss	—
Wages`wages`	Capital gain/loss	—
Super Contribution`super_contribution`	Capital gain/loss	—
Invoice Payment`invoice_payment`	Capital gain/loss	—

Banking & cards

Category	Default treatment	Notes
Card Purchase`card_purchase`	Not taxable	—
Credit Purchase`credit_purchase`	Not taxable	—
Bill Payment`bill_payment`	Not taxable	—
Bank Fee`bank_fee`	Not taxable	—
ATM Withdrawal`atm_withdrawal`	Not taxable	—
Refund`refund`	Not taxable	—

Derivatives (incoming)

Category	Default treatment	Notes
Decrease Position`decrease_position`	Not taxable	—
Receive Position Token`receive_position_token`	Not taxable	—
Realized Profit`realized_profit`	Income	Derivatives settle in cash rather than by disposing of a holding, so profit and loss are recognised as they settle.

Derivatives (outgoing)

Category	Default treatment	Notes
Increase Position`increase_position`	Not taxable	—
Send Position Token`send_position_token`	Not taxable	—
Realized Loss`realized_loss`	Income	The mirror of settled profit.
Margin Fee`margin_fee`	Capital gain/loss	—

Other

Category	Default treatment	Notes
Incoming`incoming`	Ignored	—
Outgoing`outgoing`	Ignored	—
Unknown`unknown`	Ignored	—
Trade`trade`	Capital gain/loss	—
Wrapped Tokens`wrapped_tokens`	Capital gain/loss	Controlled by a per-entity setting that defaults to a disposal. Wrapping is a genuine grey area: you receive a different asset, but one that tracks the original exactly.
Reflection Tokens`reflection_tokens`	Not taxable	—
Rebase Tokens`rebase_tokens`	Not taxable	—
Cross-Chain Trade`cross_chain_trade`	Capital gain/loss	—

Defaults, not verdicts

Several treatments above are genuinely contested, and those are controlled by a per-entity setting rather than decided for you — wrapping, bridging, supplying liquidity, posting collateral, and tokens you mint yourself. Each defaults to the position that needs no supporting paperwork, and each can be changed per entity, because two entities in one account can legitimately take different positions — and can sit in different countries.

Anything you categorise by hand is never overwritten by an automated pass.

Where a category isn't the whole answer

Your entity's jurisdiction, type and settings all feed the final numbers, and the treatments above are the shared starting point rather than the answer. Under Australian rules a parcel held over twelve months may attract the CGT discount, and an SMSF's rate depends on its phase; under US rules the same parcel is instead split into long-term and short-term, stacked on ordinary income, and a C-corp pays a flat rate with no preferential treatment at all. The category decides what kind of event something is — the ruleset decides what that means for the entity holding it.

Grubless is a calculator, not a tax agent. Positions that depend on your circumstances or your paperwork are yours and your accountant's to take.