Goods and Services Tax Ruling
GSTR 2000/25A3 - Addendum
Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953 . It amends Goods and Services Tax Ruling GSTR 2000/25 to reflect amendments made to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) in relation to the GST treatment of digital currency and subsection 9-10(4) of the GST Act.
GSTR 2000/25 is amended as follows:
1. Paragraph 8
After the paragraph; insert:
8A. Changes made to this Ruling by Addenda that issued on 9 May 2018 have been incorporated into this version of the Ruling.
2. Paragraph 8
Omit subparagraph 4); substitute:
- However, supply does not include:
- a supply of money unless the money is provided as consideration for a supply that is a supply of money or digital currency, or
- a supply of digital currency unless the digital currency is provided as consideration for a supply that is a supply of digital currency or money.27
This Addendum applies on and from 1 July 2017.
Commissioner of Taxation
9 May 2018
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
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).
Business Line: ITX