A New Tax System (Goods and Services Tax) Regulations 2019
See section 40-5.13 .CLAUSE 3 3 Examples for item 7 of the table in section 40-5.12 (options, rights and obligations)
A supply mentioned, or a supply of something mentioned, in the following table that relates to something mentioned in item 7 of the table in section 40-5.12 is an example of a supply mentioned in that section.
|Options, rights and obligations|
|1||Deliverable wool futures and forward contracts|
|2||Deliverable wheat futures and forward contracts|
|3||Options over a contract mentioned in item 1 or 2|
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