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

Schedule 1   GST treatment of digital currency

A New Tax System (Goods and Services Tax) Act 1999

13   Paragraph 79-90(1)(a)

Repeal the paragraph, substitute:

(a) a judgment or order of a court relates to a claim for compensation under a *compulsory third party scheme; and

(aa) an entity makes one or more of the following in compliance with the judgment or order:

(i) a payment of *money;

(ii) a payment of *digital currency;

(iii) a supply; and