Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:13:p2
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 13 (pt 2/2)
Character Range: 31191–32703

practice of the entity to supply the thing, or similar things, and the financial supply together in the ordinary course of the entity's enterprise.
Note: Section 40‑5.12 does not apply in relation to incidental financial supplies. As a result, if something is both an incidental financial supply and within the scope of an item in the table in section 40‑5.12, it will still be a financial supply.
Example: Advice, for which a separate charge is not made, in relation to a housing loan.

40‑5.11  Examples of supplies that are financial supplies
 (1) Schedule 2 sets out examples of supplies that relate to matters mentioned in the table in subsection 40‑5.09(3).
 (2) If an example in Schedule 2 is inconsistent with any other provision of this instrument, the provision prevails.
Note 1: The examples are not to be taken as exhaustive. See section 15AD of the Acts Interpretation Act 1901.
Note 2: Something that is within the scope of an item in the table in subsection 40‑5.09(3) can be a financial supply even if it is not mentioned as an example in Schedule 2.

40‑5.12  What supplies are not financial supplies
  For the purposes of subsection 40‑5(2) of the Act, a supply mentioned in section 40‑5.09 of this instrument is not a financial supply if it is the supply of something, or an interest in or under something, that is mentioned in an item in the following table.

Supplies that are not financial supplies
Item                                      Supply of, or supply of an interest in or under …