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) Regulations 2019
4 Subsection 40-5.09(3) (table item 9)
Repeal the item, substitute:
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9 |
(a) Australian currency; or (b) foreign currency; or (c) one or more digital units of value to which paragraphs (a) to (f) of the definition of digital currency in section 195-1 of the Act apply; or (d) an agreement to buy or sell a thing to which paragraph (a), (b) or (c) of this item applies |