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.
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