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Goods and Services Tax Ruling

GSTR 2014/3W

Goods and services tax: the GST implications of transactions involving bitcoin

Attention There is a compendium for this document. GSTR 2014/3EC
Attention This document has changed over time. View its history.

Notice of Withdrawal

Goods and Services Tax Ruling GSTR 2014/3 is withdrawn with effect from today.

1. GSTR 2014/3 will cease to apply to transactions entered into after 1 July 2017, the date that the legislative amendments to A New Tax System (Goods and Services Tax) Act 1999 and the A New Tax System (Goods and Services Tax) Regulations 1999 commenced.

2. From 1 July 2017, digital currency will have the equivalent treatment to money and in certain circumstances supplies of digital currency will be treated as financial supplies. As a result of these amendments, the view contained in GSTR 2014/3 is no longer current.

3. No replacement ruling will be issued. For guidance on the GST treatment of digital currency (such as bitcoin) from 1 July 2017 refer to 'GST and Digital currency' on ato.gov.au.

Commissioner of Taxation

18 December 2017


ATO references:

ISSN: 1443-5160

GSTR 2014/3W history   Top  
   Date   Version   Change 
   17 December 2014   Original ruling   
   21 January 2015   Consolidated ruling   Erratum 
 You are here ®  18 December 2017   Withdrawn   


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