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

Schedule 2 - Examples of financial supply  

5   5   Examples for item 7 of the table in subsection 40-5.09(3) (guarantees)  
A supply mentioned, or a supply of something mentioned, in the following table that relates to the matter mentioned in item 7 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.


Guarantees
Item Examples
1 A surety bond that is a guarantee
2 A performance bond




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