Div 188 (heading) substituted by No 80 of 2007, s 3 and Sch 2 item 35, applicable to net amount for tax periods starting on or after 1 July 2007. The heading formerly read:

Division 188 - Meaning of annual turnover

S 188-35 amended by No 118 of 2017, s 3 and Sch 1 item 26, by inserting " or *digital currency " , effective 1 July 2017. For application provision, see note under the definition of " digital currency " in s 195-1 .

S 188-35 inserted by No 176 of 1999, s 3 and Sch 1 item 132, effective 1 July 2000.