A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
(regulation 40-5.11 )
Note 1
The examples are not to be taken as exhaustive.
Note 2
If an example is inconsistent with the description of the financial supply in the item in the table in regulation 40-5.09 to which the example relates, the description prevails.
See s 15AD of the Acts Interpretation Act 1901 .
Part 8 - Examples for item 10 in the table in regulation 40-5.09
Item | Example |
1 | Bonds, stocks or debentures issued, or proposed to be issued, by a government entity |
2 | Shares in, or debentures or convertible notes of, a body |
3 | Subordinated notes |
4 | Structured notes |
5 | Units in a unit trust |
6 | Dealings in floating rate notes, commercial bills, commercial paper, extendable bill investments and other financial instruments |
7 | Interests in a partnership |
8 | Promissory notes and bills of exchange |
9 | Bank cheques |
10 | Warrants |
11 | Securities lending |
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