Goods and Services Tax Ruling

GSTR 2000/19A8 - Addendum

Goods and services tax: making adjustments under Division 19 for adjustment events


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends GSTR 2000/19 to:

reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 in relation to the GST treatment of digital currency, and
replace references to the term 'Australia' with the term 'indirect tax zone' to reflect amendments made by the Treasury Legislation Amendment (Repeal Day) Act 2015.

GSTR 2000/19 is amended as follows:

1. Preamble

Omit the Note; substitute:

[ Note: This is a consolidated version of this document. Refer to the ATO Legal database ( to check its currency and to view the details of all changes.]

2. Paragraph 7A

Omit the paragraph (including footnote A1); substitute:

7A. Changes have been made to this Ruling by Addenda that issued on 17 December 2003, 13 September 2006, 21 September 2011, 7 December 2011, 31 October 2012, 11 December 2013, 1 October 2014 and 12 December 2018. Refer to each Addendum for the date of effect for the change introduced by that Addendum.

3. Paragraph 38

Omit the paragraph; substitute:

38. A supply contract may state that the consideration for the supplies under the contract has to be paid in a foreign currency or digital currency. In these cases, the foreign currency or digital currency has to be converted to Australian dollars so that GST can be attributed. Section 9-85 allows the Commissioner to determine the manner in which the foreign currency or digital currency will be converted to Australian currency.

4. Paragraph 39

In the second sentence, after 'foreign currency'; insert 'or digital currency'.

5. Paragraph 110

Omit 'Australia'; substitute 'the indirect tax zone'.

6. Paragraph 116

Omit 'Australia'; substitute 'the indirect tax zone'.

This Addendum applies on and from 1 July 2017.

Commissioner of Taxation
12 December 2018


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ATO references:
NO 1-G7DDP78

ISSN: 2205-6157

Business Line:  ITX