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
1 Section 195-1 (paragraph (d) of the definition of digital currency)
Repeal the paragraph, substitute:
(d) either:
(i) are not denominated in any country's currency; or
(ii) are denominated in a currency that is not issued by, or under the authority of, an *Australian government agency or a foreign government agency (within the meaning of the Income Tax Assessment Act 1997); and
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