A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 40
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Input taxed supplies
Subdivision 40-A
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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.
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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