Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)
Schedule 2 Taxation treatment of digital currency
Part 1 Main amendments
Income Tax Assessment Act 1997
13 Subsection 995-1(1) (definition of foreign currency)
Repeal the definition, substitute:
foreign currency means a currency other than:
(a) Australian currency; or
(b) *digital currency; or
(c) anything prescribed by the regulations for the purposes of this paragraph.
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