A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-A - Financial supplies  

40-5.05  

40-5.05   Acquisition  
Acquisition , in relation to the provision or disposal of an interest, includes acceptance and receipt of the interest.