A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
The examples are not to be taken as exhaustive.
If an example is inconsistent with the description of the financial supply in the table in regulation 40-5.12 to which the example relates, the description in the table prevails.
See s 15AD of the Acts Interpretation Act 1901 .Part 7 - Example for item 20 in the table in regulation 40-5.12
|1||The credit component under a hire purchase agreement entered into on or after 1 July 2012 where the consideration is the amount of interest and associated fees and charges|