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 withdrawal notice.
    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Goods and Services Tax Ruling GSTR 2014/3 is withdrawn with effect from today.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 As a result of these amendments, the view contained in GSTR 2014/3 is no longer current.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


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


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You are here 18 December 2017 Withdrawn