Goods and Services Tax Ruling

GSTR 2004/9A6 - Addendum

Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2004/9 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.

GSTR 2004/9 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 8

Omit the Note; substitute:

8A. The Addendum to this Ruling that issued on 12 December 2018 explains the Commissioner's view of the law as it applied from 1 July 2017. You can rely on this Addendum from its date of effect for the purposes of section 357-60 of Schedule 1 to the Taxation Administration Act 1953.

3. Paragraph 9

Omit the first sentence; substitute 'If any of the Addenda conflict with a previous private ruling that you have obtained or a previous public ruling, the Addendum prevails.'

4. Paragraph 40

Omit footnote 8; substitute:

8 However, under subsection 9-10(4), a supply does not include a supply of money or digital currency, unless the money or digital currency is provided as consideration for a supply that is a supply of money or digital currency. 'Money' and 'digital currency' are defined in section 195-1.

This Addendum applies on and from 1 July 2017.

Commissioner of Taxation
12 December 2018


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


ATO references:

ISSN 2205-6157