Goods and Services Tax Ruling

GSTR 2000/25A3 - Addendum

Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2000/25 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) in relation to the GST treatment of digital currency and subsection 9-10(4) of the GST Act.

GSTR 2000/25 is amended as follows:

1. Paragraph 8

After the paragraph; insert:


8A. Changes made to this Ruling by Addenda that issued on 9 May 2018 have been incorporated into this version of the Ruling.

2. Paragraph 8

Omit subparagraph 4); substitute:

4)
However, supply does not include:

(a)
a supply of money unless the money is provided as consideration for a supply that is a supply of money or digital currency, or
(b)
a supply of digital currency unless the digital currency is provided as consideration for a supply that is a supply of digital currency or money.27

This Addendum applies on and from 1 July 2017.

Commissioner of Taxation
9 May 2018

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References

ATO references:
NO 1-DSDMI2X

ISSN: 2205-6157

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