Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.285

  (1)   A supply of water is GST - free .

  (2)   However, a supply of water is not GST - free under this section if it is:

  (a)   supplied in a container; or

  (b)   transferred into a container;

that has a capacity of less than 100 litres or such other quantity as the regulations specify.

  (3)   It does not matter whether or not the amount of water supplied or transferred fills the container.