A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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

40-5.06   Financial supply providers  

(1)    
An entity, in relation to the supply of an interest that was:

(a) immediately before the supply, the property of the entity; or

(b) created by the entity in making the supply;

is the financial supply provider of the interest.

Examples of interests to which paragraph (a) applies

1 A share or bond that is sold

2 Rights assigned under a derivative

Examples of interests to which paragraph (b) applies

1 A share or bond that is issued

2 A derivative that is entered into

(2)    
The entity that acquires that interest is also the financial supply provider of the interest.