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<h1>Value of supply for online gaming includes total consideration including virtual assets; refunds are not deductible.</h1> Value of supply for online gaming includes the total consideration paid or payable to or deposited with the supplier by way of money or money's worth, explicitly including virtual digital assets provided by or on behalf of the player; amounts returned or refunded by the supplier to the player for any reason are not deductible from the value of supply in online money gaming.