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Goods and Services Tax Industry Issues
Insurance Industry Partnership

Addendum 3 - Insurance Excesses - Safe Harbour Arrangements




Attention Please note that the PDF version is the authorised version of this ruling.
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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:

1. Paragraph 56

In the July tax period example, after the words '(Payments of money', insert 'or digital currency'.

2. Paragraph 104

(a) In the July tax period example, after the words '(Payments of money', insert 'or digital currency'.

(b) After the paragraph, insert the Commissioner's signature block and date:

Commissioner of Taxation
12 July 2004

This Addendum applies on and from 1 July 2017.

Commissioner of Taxation

27 June 2018

References

ATO references:

 


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