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
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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:
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.
Omit subparagraph 4); substitute:
- However, supply does not include:
- a supply of money unless the money is provided as consideration for a supply that is a supply of money or digital currency, or
- 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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