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
3 Section 195-1 (at the end of the definition of money)
Add:
; or (j) one or more digital units of value to which paragraphs (a) to (f) of the definition of digital currency apply.
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