A New Tax System (Goods and Services Tax) Regulations 2019
See section 40-5.11 .CLAUSE 3 3 Examples for item 3 of the table in subsection 40-5.09(3) (charges and mortgages)
A supply mentioned, or a supply of something mentioned, in the following table that relates to the matter mentioned in item 3 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.
|Charges and mortgages|
|1||A mortgage over land or premises|
|2||A mortgage over a chattel|
|3||A charge over the assets of a company|
|4||Documentation or valuation of the collateral or security for a credit or an advance|
|5||A mortgage over a share or bond|
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