A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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

40-5.01

40-5.01 Object of Subdivision 40-A
The object of this Subdivision is to identify a supply that is or is not a financial supply.

For the meaning of supply , see subsection 9-10(2) of the Act.

Subsection 40-5(2) of the Act provides that financial supply has the meaning given by the regulations.