Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)

Schedule 2   Taxation treatment of digital currency

Part 1   Main amendments

A New Tax System (Goods and Services Tax) Act 1999

3   Section 195-1 (at the end of the definition of money)

Add:

; or (j) one or more digital units of value to which paragraphs (a) to (f) of the definition of digital currency apply.