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
4 Subsection 40-5.09(3) (table item 9)
Repeal the item, substitute:
|
9 |
(a) Australian currency; or (b) foreign currency; or (c) one or more digital units of value to which paragraphs (a) to (f) of the definition of digital currency in section 195-1 of the Act apply; or (d) an agreement to buy or sell a thing to which paragraph (a), (b) or (c) of this item applies |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
