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: 25218–26100

(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) registered or required to be registered; and
 (ii) a financial supply provider in relation to supply of the interest.
 (2) However, if Division 84 (offshore supplies) of the Act applies to the provision, acquisition or disposal of an interest mentioned in subsection (3), the provision, acquisition or disposal is a financial supply to the extent that it would, apart from subparagraphs (1)(a)(iii) and (b)(i), be a financial supply.
 (3) For the purposes of subsections (1) and (2), the interest is an interest in or under a matter mentioned in an item in the following table.

Financial supplies
Item                An interest in or under …