A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
(regulation 40-5.11 )
The examples are not to be taken as exhaustive.
If an example is inconsistent with the description of the financial supply in the item in the table in regulation 40-5.09 to which the example relates, the description prevails.
See s 15AD of the Acts Interpretation Act 1901 .Part 2 - Examples for item 2 in the table in regulation 40-5.09
|1||Borrowing and lending, including establishing, maintaining and discharging loans|
|2||Opening, keeping, operating, maintaining and closing charge and credit card facilities|
|3||Supply of credit cards|
|4||Establishing, operating and terminating letters of credit|
|5||Right to an income stream under a securitisation arrangement|
|6||Recovery of Commonwealth, State and Territory fees, duties and taxes|
|7||Recovery of lenders mortgage insurance fees|