for GST purposes, supply is defined as:

  • a supply is any form of supply and includes:
    • supply of goods and services;
    • provision of advice or information;
    • a grant, assignment or surrender of real property;
    • a creation, grant transfer, assignment or surrender of any right;
    • a financial supply; and
    • entry into or release from an obligation to do anything, to refrain from an act or to tolerate an act or situation.

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