A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-A - Financial supplies  

40-5.02  

40-5.02   Interests  
An interest is anything that is recognised at law or in equity as property in any form.

Examples of interests

1 A debt or a right to credit

2 An interest conferred under a public or private superannuation scheme

3 A mortgage over land or premises

4 A right under a contract of insurance or a guarantee

5 A right to receive a payment under a derivative

6 A right to future property