A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Something mentioned in a Part of Schedule 7 that relates to a financial supply mentioned in an item in the table in regulation 40-5.09 , or to an incidental financial supply, is an example of the financial supply mentioned in the item or of the incidental financial supply.
The examples are not to be taken as exhaustive.
If an example in Schedule 7 is inconsistent with the description in this Division of the financial supply to which the example relates, the description prevails.
See section 15AD of the Acts Interpretation Act 1901 .
Something that is within the scope of an item in the table in regulation 40-5.09 will be a financial supply described in that item even if it is not mentioned as an example of the item set out in the Part of Schedule 7 relating to the item.
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