A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Schedule 8 - Examples of supply that is not financial supply  

(regulation 40-5.13)

Note 1

The examples are not to be taken as exhaustive.

Note 2

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  

Item Example
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

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