Goods and Services Tax Determination
GSTD 2003/1A2 - Addendum
Goods and Services Tax: Is the payment of judgment interest consideration for a supply?
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
- reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 in relation to the GST treatment of digital currency, and
- replace references to the term 'Australia' with the term 'indirect tax zone' to reflect amendments made by the Treasury Legislation Amendment (Repeal Day) Act 2015.
GSTD 2003/1 is amended as follows:
Omit the Note; substitute:
[ Note: This is a consolidated version of this document. Refer to the ATO Legal database (https://www.ato.gov.au/law) to check its currency and to view the details of all changes.]
Omit footnote 1.
In footnote 15, omit 'Australia'; substitute 'the indirect tax zone'.
(a) In the second sentence, after 'money'; insert 'or digital currency'.
(b) In footnote 18, after 'money'; insert 'or digital currency'.
After the paragraph; insert:
27A. Changes have been made to this Determination by Addenda that issued 31 October 2012 and 12 December 2018. Refer to each Addendum for the date of effect for the change introduced by that Addendum.
This Addendum applies on and from 1 July 2017.
Commissioner of Taxation
12 December 2018