Goods and Services Tax Ruling

GSTR 2014/3W

Goods and services tax: the GST implications of transactions involving bitcoin

  • Please note that the PDF version is the authorised version of this ruling.
    There is a Compendium for this document: GSTR 2014/3EC .
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Notice of Withdrawal

Goods and Services Tax Ruling GSTR 2014/3 is withdrawn with effect from today.

1. GSTR 2014/3 will cease to apply to transactions entered into after 1 July 2017, the date that the legislative amendments to A New Tax System (Goods and Services Tax) Act 1999 and the A New Tax System (Goods and Services Tax) Regulations 1999 commenced.

2. From 1 July 2017, digital currency will have the equivalent treatment to money and in certain circumstances supplies of digital currency will be treated as financial supplies. As a result of these amendments, the view contained in GSTR 2014/3 is no longer current.

3. No replacement ruling will be issued. For guidance on the GST treatment of digital currency (such as bitcoin) from 1 July 2017 refer to 'GST and Digital currency' on

Commissioner of Taxation
18 December 2017


ATO references:

ISSN: 1443-5160
GSTR 2014/3W history
  Date: Version: Change:
  17 December 2014 Original ruling  
  21 January 2015 Consolidated ruling Erratum
You are here 18 December 2017 Withdrawn