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

2   Section 195-1 (definition of digital currency)

Omit all the words after paragraph (f), substitute:

but does not include a thing that, if supplied, would be a *financial supply for a reason other than being a supply of:

(g) one or more digital units of value to which paragraphs (a) to (f) apply; or

(h) *money.