A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
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
40-5.13
40-5.13
Examples of supplies that are not financial supplies
Something mentioned in a Part of Schedule 8 that relates to a supply mentioned in an item in the table in regulation 40-5.12 is an example of the supply mentioned in the item.
Something mentioned in a Part of Schedule 8 that relates to a supply mentioned in an item in the table in regulation 40-5.12 is an example of the supply mentioned in the item.
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 to which the example relates, the description in the table prevails.
See section 15AD of the Acts Interpretation Act 1901 .
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