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

Schedule 2 - Examples of financial supply  

9   9   Examples for item 10 of the table in subsection 40-5.09(3) (securities)  
A supply mentioned, or a supply of something mentioned, in the following table that relates to the matter mentioned in item 10 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.


Securities
Item Examples
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




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.