Commonwealth Numbered Regulations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) REGULATIONS 2019 (F2019L00417) - REG 40.5.01

                   The object of this Subdivision is to identify supplies that are financial supplies.

Note 1:       For the meaning of supply , see section 9-10 of the Act.

Note 2:       Subsection 40-5(2) of the Act provides that financial supply has the meaning given by this instrument.