A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 7 - Examples for item 9 in the table in regulation 40-5.09
| Item | Example |
| 1 | Foreign currency in cash form |
| 2 | Foreign currency drafts |
| 3 | Travellers cheques |
| 4 | International cheques |
| 5 | Collection, negotiation and endorsement of instruments (including cheques) for payment in foreign currency, including message services |
| 6 | Forward contracts for transactions to buy or sell foreign currency |
| 7 | Options to buy or sell foreign currency |
| 8 | Conversion of Australian currency into foreign currency and conversion of foreign currency into Australian currency |
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