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

1

Borrowing and lending, including establishing, maintaining and discharging loans

2

Opening, keeping, operating, maintaining and closing charge and credit card facilities

3

Supply of credit cards

4

Establishing, operating and terminating letters of credit

5

Right to an income stream under a securitisation arrangement

6

Recovery of Commonwealth, State and Territory fees, duties and taxes

7

Recovery of lenders mortgage insurance fees

1

A mortgage over land or premises

2

A mortgage over a chattel

3

A charge over the assets of a company

4

Documentation or valuation of the collateral or security for a credit or an advance

5

A mortgage over a share or bond

1

A contract of insurance that provides for the payment of money on the death of a person or on the happening of a contingency dependent on the termination or continuance of human life

2

A contract of insurance that is subject to payment of premiums for a term dependent on the termination or continuance of human life

3

A contract of insurance for a term dependent on the termination or continuance of human life that provides for the payment of an annuity

4

A contract that provides for the payment of an annuity for a term not dependent on the continuance of a human life

5

A continuous disability policy within the meaning of section 9A of the Life Insurance Act 1995

6

A contract (whether or not a contract of insurance) that constitutes an investment account contract, or an investment-linked contract, within the meaning of section 14 of the Life Insurance Act 1995

1

A surety bond that is a guarantee

2

A performance bond

1

An indemnity that is not a contract of insurance

1

The amount of interest, and associated fees and charges, in respect of the credit component under a hire purchase agreement entered into before 1 July 2012

1

Foreign currency in cash form

2

Foreign currency drafts

3

Travellers cheques

4

International cheques

5

Collection, negotiation and endorsement of instruments (including cheques) for payment in foreign currency, including message services

6

Forward contracts for transactions to buy or sell foreign currency

7

Options to buy or sell foreign currency

8

Conversion of Australian currency into foreign currency and conversion of foreign currency into Australian currency

1

Bonds, stocks or debentures issued, or proposed to be issued, by a government entity

2

Shares in, or debentures or convertible notes of, a body

3

Subordinated notes

4

Structured notes

5

Units in a unit trust

6

Dealings in floating rate notes, commercial bills, commercial paper, extendable bill investments and other financial instruments

7

Interests in a partnership

8

Promissory notes and bills of exchange

9

Bank cheques

10

Warrants

11

Securities lending

1

Forward contracts, futures contracts, swap contracts and options contracts the value of which depends on, or is derived from:

(a) the price of debt securities or debt securities index values or interest rates; or

(b) foreign exchange or currency values or currency index values; or

(c) share or stock prices or equity index values; or

(d) credit spreads or credit events, including:

(i) default; and

(ii) other forms of financial distress; and

(iii) credit index values; or

(e) macroeconomic indicators or variables; or

(f) climatic events or indexes

2

Commodity derivatives that involve no option, right or obligation to delivery of the commodity, such as electricity derivatives

3

Reciprocal repurchase agreements

4

Options over input taxed supply of precious metals

5

Securities lending agreements

6

Initial and variation margins in respect of exchange traded futures contracts

7

Cash settlement of a derivative over the counter or on the exchange rather than the physical delivery of the underlying taxable assets