A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.290 Sewerage and sewerage - like services
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.290
Sewerage and sewerage - like services(1) A supply of sewerage services is GST - free .
(2) A supply that consists of removing waste matter from * residential premises is GST - free if:
(a) the premises are not serviced by sewers; and
(b) the waste matter is of a kind that would normally be removed using sewers if the premises were serviced by sewers.
(3) A supply that consists of servicing a domestic self -
contained sewage system is GST - free .