A New Tax System (Goods and Services Tax) Regulations 2019

Schedule 2 - Examples of financial supply  

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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