A New Tax System (Goods and Services Tax) Regulations 2019
Schedule 2 sets out examples of supplies that relate to matters mentioned in the table in subsection 40-5.09(3) . (2)
If an example in Schedule 2 is inconsistent with any other provision of this instrument, the provision prevails.
The examples are not to be taken as exhaustive. See section 15AD of the Acts Interpretation Act 1901 .
Something that is within the scope of an item in the table in subsection 40-5.09(3) can be a financial supply even if it is not mentioned as an example in Schedule 2.