It's important to read SMSF investing in cryptocurrencies on the ATO website before completing this item.
The same regulatory requirements apply to crypto-currency transactions as do to investing in other assets.
Enter at label N the value on 30 June of the current income year the amount of the SMSF's crypto-currency investment.
CCH References
10-030 Convertibility into money
12-000 Capital gains
13-060 Self-Managed Superannuation Funds
23-350 Other securities