Commonwealth Consolidated Acts

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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 .



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