A New Tax System (Goods and Services Tax) Regulations 2019
Note:
See section 40-5.11 .
CLAUSE 9 9 Examples for item 10 of the table in subsection 40-5.09(3) (securities)A supply mentioned, or a supply of something mentioned, in the following table that relates to the matter mentioned in item 10 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.
| Securities | |
| Item | Examples |
| 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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