A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 3 - The exemptions

Part 3-1 - Supplies that are not taxable supplies

Division 40 - Input taxed supplies

Subdivision 40-A - Financial supplies

SECTION 40-5.01

40-5.01 Object of Subdivision 40-A
The object of this Subdivision is to identify supplies that are financial supplies.

For the meaning of supply , see section 9-10 of the Act.

Subsection 40-5(2) of the Act provides that financial supply has the meaning given by this instrument.