A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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 8 - Examples for item 10 in the table in regulation 40-5.09
|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|
|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|