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

Schedule 3 - Examples of supply that is not financial supply  


See section 40-5.13 .

CLAUSE 4   4   Examples for item 10 of the table in section 40-5.12 (insurance and reinsurance)  
A supply mentioned, or a supply of something mentioned, in the following table that relates to something mentioned in item 10 of the table in section 40-5.12 is an example of a supply mentioned in that section.

Insurance and reinsurance
Item Examples
1 Health insurance provided as part of a health insurance business (within the meaning of section 121-1 of the Private Health Insurance Act 2007 )

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