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 .


6   Examples for item 15 of the table in section 40-5.12 (trustee services)  
A supply mentioned, or a supply of something mentioned, in the following table that relates to something mentioned in item 15 of the table in section 40-5.12 is an example of a supply mentioned in that section.

Trustee services
Item Examples
1 Acting as a trustee of a trust or other entity
2 Acting as a trustee under a will or settlement

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