| Fees for acting as trustee of a settlement, or will trust under deeds of covenant, marriage (or other) settlements |
Mostly Input Taxed |
No |
| Payment/funds transfers (card fee, etc – Taxable) |
Input Taxed |
No |
| Securities transactions (Principal – Input Taxed; Agent – Taxable) |
Mostly Taxable |
YES |
| Loans (as Principal – Input Taxed; As agent – Taxable) |
Mostly Taxable |
NO |
| Trade Finance (operating / finance lease, etc) |
Taxable |
NO |
| Inventory/receivables Finance (fees for valuation, etc) |
Taxable |
NO |
| Capital markets/financial instruments (as agent – taxable) |
Input Taxed |
NO |
| Trading system and clearing and settling services |
Taxable |
NO |
| Funds management |
Taxable |
YES |
| Superannuation |
Input Taxed |
NO |
| Insurance – General (Life – Input Taxed) |
Taxable |
NO |
| Annuities and pensions |
Input Taxed |
NO |
| Financial advisory services |
Taxable |
YES |
| Trustee/custodial services |
Taxable |
YES |
