A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Schedule 8
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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 5 - Examples for item 12 in the table in regulation 40-5.12
| Item | Example |
| 1 | Managing the assets or liabilities of an entity |
| 2 | Acting as the trustee of an entity |
| 3 | Investment portfolio administration, including: |
| (a) maintaining account holder records and associated accounting; and | |
| (b) processing of contributions and returns; and | |
| (c) storage and retrieval of archives; and | |
| (d) statement processing and bulk mailing |
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