A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-A - Financial supplies  

40-5.01   40-5.01   Object of Subdivision 40-A  
The object of this Subdivision is to identify a supply that is or is not a financial supply.

Note 1

For the meaning of supply , see subsection 9-10(2) of the Act.

Note 2

Subsection 40-5(2) of the Act provides that financial supply has the meaning given by the regulations.




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