A New Tax System (Goods and Services Tax) Regulations 2019
Note:
See section 40-5.11 .
CLAUSE 3 3 Examples for item 3 of the table in subsection 40-5.09(3) (charges and mortgages)A supply mentioned, or a supply of something mentioned, in the following table that relates to the matter mentioned in item 3 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.
| Charges and mortgages | |
| Item | Examples |
| 1 | A mortgage over land or premises |
| 2 | A mortgage over a chattel |
| 3 | A charge over the assets of a company |
| 4 | Documentation or valuation of the collateral or security for a credit or an advance |
| 5 | A mortgage over a share or bond |
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