We're also keeping up to date with technological innovation and new business practices. The bill proposes to exclude crypto-assets from GST. This ensures that people are not disadvantaged when investing via crypto-assets or using them to raise capital, and it enables the use of these new technologies. The bill also proposes that tax pooling be able to be used to satisfy a tax obligation, but where there is no existing tax assessment or where the tax obligation has not been quantified. 