A New Tax System (Goods and Services Tax) Regulations 2019
Note:
See section 40-5.13 .
CLAUSE 5 5 Examples for item 12 of the table in section 40-5.12 (managing assets or liabilities)A supply mentioned, or a supply of something mentioned, in the following table that relates to something mentioned in item 12 of the table in section 40-5.12 is an example of a supply mentioned in that section.
| Managing assets or liabilities | |
| Item | Examples |
| 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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