I probably can’t help too much since I’m in the US, however here I know the standard is to declare the Hive you earn as income at the time you claim rewards, and then declare the capital gains/losses at the point it is exchanged for another coin/fiat.
One thing that may help you while sorting out records though… There’s a little known Hive front end called Waivio and I just saw a post regarding some pretty nifty reporting tools they built. Fair warning, I haven’t tried it yet myself, but it could be quite handy for pulling together all your transactions and figuring how much income you actually earned from Hive!
RE: Dear Hive-Australians -- seeking some guidance in regards to crypto-tax!