A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 3-1 - Supplies that are not taxable supplies  

Division 40 - Input taxed supplies  

Subdivision 40-A - Financial supplies  


40-5.02   Interests  
An interest is anything that is recognised at law or in equity as property in any form.

Examples of interests

  • 1 A debt or a right to credit
  • 2 An interest conferred under a public or private superannuation scheme
  • 3 A mortgage over land or premises
  • 4 A right under a contract of insurance or a guarantee
  • 5 A right to receive a payment under a derivative
  • 6 A right to future property

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