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 .


5   Examples for item 12 of the table in section 40-5.12 (managing assets or liabilities)  
A supply mentioned, or a supply of something mentioned, in the following table that relates to something mentioned in item 12 of the table in section 40-5.12 is an example of a supply mentioned in that section.

Managing assets or liabilities
Item Examples
1 Managing the assets or liabilities of an entity
2 Acting as the trustee of an entity
3 Investment portfolio administration, including:
(a) maintaining account holder records and associated accounting; and
(b) processing of contributions and returns; and
(c) storage and retrieval of archives; and
(d) statement processing and bulk mailing

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