A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 6 - Example for item 8 in the table in regulation 40-5.09
|1||The amount of interest, and associated fees and charges, in respect of the credit component under a hire purchase agreement entered into before 1 July 2012|