A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 3-1
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Supplies that are not taxable supplies
Division 40
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Input taxed supplies
Subdivision 40-A
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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.
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.
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