A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Schedule 7 - Examples of financial supply  

(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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