A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 5 - Examples for item 7 in the table in regulation 40-5.09
| Item | Example |
| 1 | A surety bond that is a guarantee |
| 2 | A performance bond |
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