Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)
Schedule 2 Taxation treatment of digital currency
Part 1 Main amendments
A New Tax System (Goods and Services Tax) Regulations 2019
5 Section 40-5.12 (table item 17)
Repeal the item, substitute:
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17 |
(a) Australian currency, or foreign currency, the market value of which exceeds its stated value as legal tender; or (b) an agreement to buy or sell currency to which paragraph (a) applies |