A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Schedule 7
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Examples of financial supply
(regulation 40-5.11 )
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 item in the table in regulation 40-5.09 to which the example relates, the description prevails.
See s 15AD of the Acts Interpretation Act 1901 .
Part 2 - Examples for item 2 in the table in regulation 40-5.09
| Item | Example |
| 1 | Borrowing and lending, including establishing, maintaining and discharging loans |
| 2 | Opening, keeping, operating, maintaining and closing charge and credit card facilities |
| 3 | Supply of credit cards |
| 4 | Establishing, operating and terminating letters of credit |
| 5 | Right to an income stream under a securitisation arrangement |
| 6 | Recovery of Commonwealth, State and Territory fees, duties and taxes |
| 7 | Recovery of lenders mortgage insurance fees |
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