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 Determination

GSTD 2012/5A1 - Addendum

Goods and services tax: are acquisitions related to an entity's retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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 is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Determination GSTD 2012/5 to reflect amendments to the A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations). In particular, the Addendum updates GSTD 2012/5 for amendments made to item 9 of the table in subregulation 40-5.09(3) of the GST Regulations.

GSTD 2012/5 is amended as follows:

1. Paragraph 14

After the paragraph; insert:

14A. Changes made to this Determination by Addenda that issued on 9 May 2018 have been incorporated into this version of the Determination.

2. Paragraph 25

Omit the first sentence; substitute:

'Item 9 of the table in subregulation 40-5.09(3) refers to an interest in or under Australian currency, the currency of a foreign country, digital currency or an agreement to buy or sell any of these three things.'

This Addendum applies on and from 1 July 2017.

Commissioner of Taxation

9 May 2018


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).


ATO references:

ISSN: 2205-6254

Business line: ITX


Top of page
More information on page