A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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

40-5.04  

40-5.04   Disposal  
Disposal of an interest includes assignment, cancellation, redemption, transfer and surrender of the interest.