A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
(regulation 40-5.11 )
The examples are not to be taken as exhaustive.
If an example is inconsistent with the description of the financial supply in the item in the table in regulation 40-5.09 to which the example relates, the description prevails.
See s 15AD of the Acts Interpretation Act 1901 .Part 1 - Examples for item 1 in the table in regulation 40-5.09
|1||Opening, keeping, operating, maintaining and closing of cheque, debit card, deposit and savings accounts for account holders|
|2||Cash collection, handling and sorting for account holders by account providers|
|3||ATM, electronic and telephone operation of accounts|
|4||Supply of standard cheque and deposit books for account holders|
|5||Supply of debit and smart cards|
|6||Cashing cheques and payment orders|
|7||Preparation, reconciliation and replacement of account statements|
|8||Notification of dishonoured transactions and unpaid fees|
|9||Stopping payment of cheques|
|10||Operation of authorised overdraft facilities|
|11||Unauthorised usage of overdraft facilities|
|12||Retention and storage of vouchers|
|13||Making information about accounts available|
|14||Garnishee of accounts|
|15||Recovery of Commonwealth, State and Territory fees, duties and taxes|
|16||Audit confirmation of accounts|
|17||Electronic funds transfer|
|18||Money transfer for account holders|
|19||Making disbursements for account holders|
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.