A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Schedule 8
-
Examples of supply that is not financial supply
(regulation 40-5.13)
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 in regulation 40-5.12 to which the example relates, the description in the table prevails.
See s 15AD of the Acts Interpretation Act 1901 .
Part 1 - Examples for item 3 in the table in regulation 40-5.12
| Item | Example |
| 1 | Advice by a legal practitioner in the course of professional practice |
| 2 | Advice by an accountant in the course of professional practice |
| 3 | Taxation advice, including preparation of tax returns |
| 4 | Actuarial advice |
| 5 | Rating services for securitisation vehicles |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.