A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 5 - Examples for item 7 in the table in regulation 40-5.09
|1||A surety bond that is a guarantee|
|2||A performance bond|