Treasury Laws Amendment (2017 Measures No. 6) Act 2017 (118 of 2017)

Schedule 1 GST treatment of digital currency

Repeal the paragraph, substitute:

(a) an entity makes one or more of the following:

(i) a payment of *money;

(ii) a payment of *digital currency;

(iii) a supply;

in compliance with a judgment or order of a court relating to:

(iv) a claim under an *insurance policy; or

(v) a claim by an insurer in exercising rights of subrogation in respect of an insurance policy; or

(vi) a claim for compensation under a *statutory compensation scheme; and