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

Schedule 2   Taxation treatment of digital currency

Part 2   Application of amendments

A New Tax System (Goods and Services Tax) Regulations 2019

14   In the appropriate position in Chapter 7

Insert:

Part 7-3 - Matters relating to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023

Division 225 - Application of amendments

225-1.01 Application of amendments

The amendments of this instrument made by Part 1 of Schedule 2 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 apply in relation to supplies or payments made on or after 1 July 2021.