A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Schedule 8 - Examples of supply that is not financial supply  

(regulation 40-5.13)

Note 1

The examples are not to be taken as exhaustive.

Note 2

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 5 - Examples for item 12 in the table in regulation 40-5.12  


Item Example
1 Managing the assets or liabilities of an entity
2 Acting as the trustee of an entity
3 Investment portfolio administration, including:
(a) maintaining account holder records and associated accounting; and
(b) processing of contributions and returns; and
(c) storage and retrieval of archives; and
(d) statement processing and bulk mailing




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