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  

40-5.13   Examples of supplies that are not financial supplies  

40-5.13(1)  
Schedule 3 sets out examples of supplies mentioned in section 40-5.12 .

40-5.13(2)  
If an example in Schedule 3 is inconsistent with any other provision of this instrument, the provision prevails.

Note:

The examples are not to be taken as exhaustive. See section 15AD of the Acts Interpretation Act 1901 .




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