Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:13:p1
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 13 (pt 1/2)
Character Range: 22616–25456

13                           Stoma                                                                 stoma products including all bags and related equipment for patients with urostomies

 (2) Section 182‑15 of the Act applies in relation to the second column of the table in subsection (1) of this section as if that column were the second column of the table in Schedule 3 to the Act.
Note: The second column in the table in subsection (1) of this section and the second column of the table in Schedule 3 to the Act are both headed "Category".

Subdivision 38‑E—Exports and other cross‑border supplies

38‑185.01  Export of goods by travellers as accompanied baggage
  Schedule 1 specifies rules for the purposes of item 7 of the table in subsection 38‑185(1) of the Act.

Division 40—Input taxed supplies

Subdivision 40‑A—Financial supplies

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.

40‑5.05  Acquisition
  In this Division, acquisition, in relation to the provision or disposal of an interest, includes acceptance and receipt of the interest.

40‑5.06  Financial supply providers
 (1) An entity, in relation to the supply of an interest that was:
 (a) immediately before the supply, the property of the entity; or
 (b) created by the entity in making the supply;
is the financial supply provider of the interest.
Note 1: Examples of interests to which paragraph (a) applies are:
(a) a share or bond that is sold; and
(b) rights assigned under a derivative.
Note 2: Examples of interests to which paragraph (b) applies are:
(a) a share or bond that is issued; and
(b) a derivative that is entered into.
 (2) The entity that acquires that interest is also the financial supply provider of the interest.

40‑5.07  Financial supply facilitators
  A financial supply facilitator, in relation to the supply of an interest, is an entity facilitating the supply of the interest for a financial supply provider.

40‑5.08  When supply may be financial supply
  For the purposes of subsection 40‑5(2) of the Act, a supply is a financial supply if:
 (a) the supply is a financial supply under section 40‑5.09 and is not excluded by section 40‑5.12; or
 (b)  the supply is an incidental financial supply under section 40‑5.10.

40‑5.09  What supplies are financial supplies
 (1) The provision, acquisition or disposal of an interest mentioned in subsection (3) is a financial supply if:
 (a) the provision, acquisition or disposal is:
 (i) for consideration; and
 (ii) in the course or furtherance of an enterprise; and
 (iii) connected with the indirect tax zone; and
 (b) the supplier is:
 (i)