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A New Tax System (Goods and Services Tax) Regulations 2019
40‑5.01 Object of Subdivision 40‑A40‑5.01 Object of Subdivision 40‑A
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#### 40‑5.01 Object of Subdivision 40‑A
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.