A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)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