Taxation Determination

TD 2014/26ER1 - Erratum

Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997?

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects a typographical error in paragraph 18 of Taxation Determination TD 2014/26.

TD 2014/26 is correct as follows:

1. Paragraph 18

In the second sentence, omit 'exchanging if for something of value'; substitute 'exchanging it for something of value'.

This Erratum applies on and from 17 December 2014.

Commissioner of Taxation
28 November 2019

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References

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