Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

Platform

Free tools

Lawyers: our picks

Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

Platform

Free tools

Lawyers: our picks

Company

Jurisdictions

Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

Section 40‑5.01 Object of Subdivision 40‑A - A New Tax System (Goods and Services Tax) Regulations 1999 - 40‑5.01 Object of Subdivision 40‑A | Zoe

CTHRepealedLegislation

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

40‑5.01 Object of Subdivision 40‑A40‑5.01 Object of Subdivision 40‑A

Start here

Get a plain-English read of 40‑5.01 Object of Subdivision 40‑A

Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Regulations 1999.

The object of this Subdivision is to identify a supply that is or is not a financial supply.

Note 1: For the meaning of supply, see subsection 9‑10(2) of the Act.

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

Previous sectionSubdivision 40‑A—Financial supplies

Next section40‑5.02 Interests40‑5.02 Interests