Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.290

  (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 .