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

10   Section 196-1.01

Insert:

foreign currency means a currency other than:

(a) Australian currency; or

(b) currency that consists of digital units of value to which paragraphs (a) to (f) of the definition of digital currency in section 195-1 of the Act apply.