A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999
- SECT 9-10 Meaning of supply

(1)

A supply is any form of supply whatsoever.

(2)

Without limiting subsection (1), supply includes any of these:

(a)

a supply of goods;

(b)

a supply of services;

(c)

a provision of advice or information;

(d)

a grant, assignment or surrender of ^*real property;

(e)

a creation, grant, transfer, assignment or surrender of any right;

(f)

a ^*financial supply;

(g)

an entry into, or release from, an obligation:

(i)

to do anything; or

(ii)

to refrain from an act; or

(iii)

to tolerate an act or situation;

(h)

any combination of any 2 or more of the matters referred to in paragraphs

(a)

to (g).