A New Tax System (Goods and Services Tax) Regulations 2019
Schedule 2
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Examples of financial supply
A supply mentioned, or a supply of something mentioned, in the following table that relates to the matter mentioned in item 7 of the table in subsection 40-5.09(3) , or to an incidental financial supply, is an example of a supply of an interest in or under that matter, or of an incidental financial supply.
Note:
See section 40-5.11 .
CLAUSE 5 5 Examples for item 7 of the table in subsection 40-5.09(3) (guarantees)A supply mentioned, or a supply of something mentioned, in the following table that relates to the matter mentioned in item 7 of the table in subsection 40-5.09(3) , or to an incidental financial supply, is an example of a supply of an interest in or under that matter, or of an incidental financial supply.
| Guarantees | |
| Item | Examples |
| 1 | A surety bond that is a guarantee |
| 2 | A performance bond |
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