TD 2014/26ER1 - Erratum
Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997?
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TD 2014/26 is correct as follows:
In the second sentence, omit 'exchanging if for something of value'; substitute 'exchanging it for something of value'.
This Erratum applies on and from 17 December 2014.
Commissioner of Taxation
28 November 2019
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