Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)
Schedule 2 Taxation treatment of digital currency
Part 2 Application of amendments
A New Tax System (Goods and Services Tax) Regulations 2019
15 Application of amendments
(1) The amendments of the A New Tax System (Goods and Services Tax) Act 1999 made by Part 1 of this Schedule apply in relation to supplies or payments made on or after 1 July 2021.
(2) The amendment of the definition of foreign currency in subsection 995-1(1) of the Income Tax Assessment Act 1997 made by Part 1 of this Schedule applies in relation to:
(a) an income year that includes 1 July 2021; and
(b) later income years.
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