Goods and Services Tax Industry Issues
Charities Consultative Committee
Addendum - Recoveries and adjustment events
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum amends the Goods and Services Tax Industry Issue to reflect the legislative amendments to the A New Tax System (Goods and Services Tax) Act 1999 in relation to the GST treatment of digital currency.
The Goods and Services Tax Industry Issue is amended as follows:
Omit the word 'monies'; insert the words 'money or digital currency'.
(a) After each occurrence of the word 'money', insert the words 'or digital currency'.
(b) After the paragraph, insert the Commissioner's signature block, and date:
Commissioner of Taxation
4 September 2002
This Addendum applies on and from 1 July 2017.
Commissioner of Taxation
27 June 2018
References
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