A New Tax System (Goods and Services Tax) Regulations 2019
Schedule 2 sets out examples of supplies that relate to matters mentioned in the table in subsection 40-5.09(3) . 40-5.11(2)
If an example in Schedule 2 is inconsistent with any other provision of this instrument, the provision prevails.
The examples are not to be taken as exhaustive. See section 15AD of the Acts Interpretation Act 1901 .
Something that is within the scope of an item in the table in subsection 40-5.09(3) can be a financial supply even if it is not mentioned as an example in Schedule 2.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.