A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
An entity, in relation to the supply of an interest that was:
(a) immediately before the supply, the property of the entity; or
(b) created by the entity in making the supply;
is the financial supply provider of the interest.
Examples of interests to which paragraph (a) applies
1 A share or bond that is sold 2 Rights assigned under a derivative Examples of interests to which paragraph (b) applies
1 A share or bond that is issued 2 A derivative that is entered into
(2)
The entity that acquires that interest is also the financial supply provider of the interest.
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