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
30 Application of amendments etc.
(1) The amendments made by this Schedule apply in relation to supplies or payments made on or after 1 July 2017.
(2) Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply in relation to regulations made for the purposes of subsection 40-5(2) or 70-5(1) of the A New Tax System (Goods and Services Tax) Act 1999, if the regulations:
(a) relate to digital currency; and
(b) are made within 6 months after the day this Act receives the Royal Assent.