A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
(regulation 40-5.13)
Note 1
The examples are not to be taken as exhaustive.
Note 2
If an example is inconsistent with the description of the financial supply in the table in regulation 40-5.12 to which the example relates, the description in the table prevails.
See s 15AD of the Acts Interpretation Act 1901 .
Part 6 - Examples for item 15 in the table in regulation 40-5.12
Item | Example |
1 | Acting as a trustee of a trust or other entity |
2 | Acting as a trustee under a will or settlement |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.