S 79-65(1) amended by No 118 of 2017, s 3 and Sch 1 item 12, by substituting para (c), effective 1 July 2017. For application provision, see note under the definition of "digital currency" in s 195-1. Para (c) formerly read:
(c) an entity:
(i) makes a payment of *money; or
(ii) makes a supply; or
in settlement of the operator's claim;
(iii) makes both a payment of money and a supply;
S 79-65 inserted by No 67 of 2003, s 3 and Sch 11 item 18, applicable in relation to net amounts for tax periods starting on or after 1 July 2000.