Goods and Services Tax Ruling

GSTR 2014/3ER1 - Erratum

Goods and services tax: the GST implications of transactions involving bitcoin

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Erratum

This Erratum is a pulbic ruling for the purposes of the Taxation Administration Act 1953. It corrects minor typographical errors, including the amount of the total price in Example 2, in Goods and Services Tax Ruling GSTR 2014/3.

GSTR 2014/3 is corrected as follows:

1. Paragraph 14

Omit 'AUD$5550'; substitute 'AUD$5,555'.

2. Paragraphs 95 and 97

Omit 'paragraph'; substitute 'subparagraph'.

This Erratum applies on and from 17 December 2014.

Commissioner of Taxation
21 January 2015

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References

ATO references:
NO 1-68NLVFS