A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 7 - Examples for item 9 in the table in regulation 40-5.09
|1||Foreign currency in cash form|
|2||Foreign currency drafts|
|5||Collection, negotiation and endorsement of instruments (including cheques) for payment in foreign currency, including message services|
|6||Forward contracts for transactions to buy or sell foreign currency|
|7||Options to buy or sell foreign currency|
|8||Conversion of Australian currency into foreign currency and conversion of foreign currency into Australian currency|