A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
The examples are not to be taken as exhaustive.
If an example is inconsistent with the description of the financial supply in the table in regulation 40-5.12 to which the example relates, the description in the table prevails.
See s 15AD of the Acts Interpretation Act 1901 .Part 1 - Examples for item 3 in the table in regulation 40-5.12
|1||Advice by a legal practitioner in the course of professional practice|
|2||Advice by an accountant in the course of professional practice|
|3||Taxation advice, including preparation of tax returns|
|5||Rating services for securitisation vehicles|