I'm assuming not as we aren't paying each other for goods and services on here. It is more like Steemit is gifting Steem to people according to their upvotes etc. I'm under the GST threshold so it is a non-issue for me atm but I don't think we are technically paying each other for goods and services via upvoting so I don't think GST should apply. If we then go and buy something with Steem or Steem dollars that's a different situation, as that definitely is paying crypto for goods, but I don't think the payments from here itself are the same as a transaction that would incur GST.

From what I've read on the ATO's site about carrying on a business using crypto though, it says for individuals yes it is an asset and CGT will apply, but for a business it is business earnings regardless of if it gets turned into AUD or not. So CGT in this situation isn't relevant so much to a business but instead every time I redeem rewards that is income at its value in aud at the time. It's income instead of an asset under the information about carrying on a business using crypto. As an individual though, CGT is something you have to be mindful of when transferring between currencies. As for the accountant bit, Birchmark is a tiny sole trader home business and I can't afford an accountant so I have to work this out on my own.