A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-A - Financial supplies  

40-5.06   Financial supply providers  

An entity, in relation to the supply of an interest that was:

(a) immediately before the supply, the property of the entity; or

(b) created by the entity in making the supply;

is the financial supply provider of the interest.

Examples of interests to which paragraph (a) applies

  • 1 A share or bond that is sold
  • 2 Rights assigned under a derivative
  • Examples of interests to which paragraph (b) applies

  • 1 A share or bond that is issued
  • 2 A derivative that is entered into
  • (2)  
    The entity that acquires that interest is also the financial supply provider of the interest.


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