A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-A - Financial supplies  

SECTION 40-5.01   40-5.01   Object of Subdivision 40-A  
The object of this Subdivision is to identify supplies that are financial supplies.

Note 1:

For the meaning of supply , see section 9-10 of the Act.

Note 2:

Subsection 40-5(2) of the Act provides that financial supply has the meaning given by this instrument.

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