A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-A - Financial supplies  

SECTION 40-5.13   Examples of supplies that are not financial supplies  

Schedule 3 sets out examples of supplies mentioned in section 40-5.12 .

If an example in Schedule 3 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 .

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.