A New Tax System (Goods and Services Tax) Regulations 2019
Schedule 3
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Examples of supply that is not financial supply
A supply mentioned, or a supply of something mentioned, in the following table that relates to something mentioned in item 7 of the table in section 40-5.12 is an example of a supply mentioned in that section.
Note:
See section 40-5.13 .
CLAUSE 3 3 Examples for item 7 of the table in section 40-5.12 (options, rights and obligations)A supply mentioned, or a supply of something mentioned, in the following table that relates to something mentioned in item 7 of the table in section 40-5.12 is an example of a supply mentioned in that section.
| Options, rights and obligations | |
| Item | Examples |
| 1 | Deliverable wool futures and forward contracts |
| 2 | Deliverable wheat futures and forward contracts |
| 3 | Options over a contract mentioned in item 1 or 2 |
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