A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
(regulation 40-5.11 )
The examples are not to be taken as exhaustive.
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 3 - Examples for item 3 in the table in regulation 40-5.09
|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|