Goods and Services Tax Industry Issues
Charities Consultative Committee

Addendum - Recoveries and adjustment events

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Addendum

This Addendum amends the Goods and Services Tax Industry Issue to reflect the legislative amendments to the A New Tax System (Goods and Services Tax) Act 1999 in relation to the GST treatment of digital currency.

The Goods and Services Tax Industry Issue is amended as follows:

1. Paragraph 1

Omit the word 'monies'; insert the words 'money or digital currency'.

2. Paragraph 2

(a) After each occurrence of the word 'money', insert the words 'or digital currency'.

(b) After the paragraph, insert the Commissioner's signature block, and date:

Commissioner of Taxation
4 September 2002

This Addendum applies on and from 1 July 2017.

Commissioner of Taxation
27 June 2018

References