A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 40
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Input taxed supplies
Subdivision 40-A
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Financial supplies
SECTION 40-5.13
Examples of supplies that are not financial supplies
(1)
Schedule 3 sets out examples of supplies mentioned in section 40-5.12 .
(2)
If an example in Schedule 3 is inconsistent with any other provision of this instrument, the provision prevails.
Schedule 3 sets out examples of supplies mentioned in section 40-5.12 .
(2)
If an example in Schedule 3 is inconsistent with any other provision of this instrument, the provision prevails.
Note:
The examples are not to be taken as exhaustive. See section 15AD of the Acts Interpretation Act 1901 .
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