CTHRepealedLegislation
A New Tax System (Goods and Services Tax) Regulations 1999
Part 9Examples for item 11 in the table in regulation 40‑5.09
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## Part 9—Examples for item 11 in the table in regulation 40‑5.09
| Item | Example |
| ---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| 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 |
Schedule 8—Examples of supply that is not financial supply
(regulation 40‑5.13)
> Note 1: The examples are not to be taken as exhaustive.
> Note 2: If an example is inconsistent with the description of the financial supply in the table in regulation 40‑5.12 to which the example relates, the description in the table prevails.
> Note: See s 15AD of the Acts Interpretation Act 1901.