Goods and Services Tax Ruling

GSTR 2014/3ER1 - Erratum

Goods and services tax: the GST implications of transactions involving bitcoin

Erratum

This Erratum is a pulbic ruling for the purposes of the Taxation Administration Act 1953. It corrects minor typographical errors, including the amount of the total price in Example 2, in Goods and Services Tax Ruling GSTR 2014/3.

GSTR 2014/3 is corrected as follows:

1. Paragraph 14

Omit 'AUD$5550'; substitute 'AUD$5,555'.

2. Paragraphs 95 and 97

Omit 'paragraph'; substitute 'subparagraph'.

This Erratum applies on and from 17 December 2014.

Commissioner of Taxation
21 January 2015

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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).

References

ATO references:
NO 1-68NLVFS

ISSN: 1443-5160

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