A T O home
Legal Database
Access the database 
Browse database
View last document
Quick access 
View legislation
View a document
PDF Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version

Goods and Services Tax Industry Issues
Charities Consultative Committee

Addendum - Recoveries and adjustment events

Attention Please note that the PDF version is the authorised version of this ruling.
Go to notice View the consolidated version for this notice.


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:

1. Paragraph 1

Omit the word 'monies'; insert the words 'money or digital currency'.

2. Paragraph 2

(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


ATO references:


Top of page
More information on page