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  • Property and Construction Industry Partnership – Issues Register – Section 19 – Water and Sewerage

    All the issues in this section have been withdrawn because they are dealt with in Goods and Services Tax Ruling GSTR 2000/25 GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank

    (a) added, (u) updated, (w) withdrawn

    Issue Number

    Index

    Date

    19

    Water and Sewerage

    19.1

    Supply of Water

    19.1.1

    Is GST payable on the supply of water?

    03/11/03 (w)

    19.1.2

    What is a supply of water?

    03/11/03 (w)

    19.1.3

    When does a supply of water occur?

    03/11/03 (w)

    19.1.4

    What supplies made by a water supplier will not be supplies of water?

    03/11/03 (w)

    19.1.5

    Is GST payable on the supply of a right to receive a GST free supply of water?

    03/11/03 (w)

    19.1.6

    If a cleaner uses water as part of a carpet cleaning operation, has the cleaner made a GST free supply of water to the recipient?

    03/11/03 (w)

    19.1.7

    If a water supplier treats the water before it is supplied to a recipient, will the water treatment be subject to GST?

    03/11/03 (w)

    19.1.8

    Is the service provided by a plumber in repairing pipes on a recipient's property GST-free as a supply of water?

    03/11/03 (w)

    19.2

    Sewerage services

    19.2.1

    What is a supply of sewerage services?

    03/11/03 (w)

    19.2.2

    When does a supply of sewerage services occur?

    03/11/03 (w)

    19.2.3

    Is the removal of waste matter from residential premises GST free?

    03/11/03 (w)

    19.2.4

    What is the treatment of the supply of a right to receive a supply of sewerage services?

    03/11/03 (w)

    19.2.5

    Is the installation of a toilet or toilet system GST-free as a supply of sewerage services?

    03/11/03 (w)

    19.2.6

    What supplies made by a sewerage service provider will not be supplies of sewerage services?

    03/11/03 (w)

    19.3

    Storm water drainage

    19.3.1

    What is a supply of a service of storm water drainage?

    03/11/03 (w)

    19.3.2

    When does a supply of a service of draining storm water occur?

    03/11/03 (w)

    19.3.3

    What is the treatment of the supply of a right to receive a supply of draining storm water?

    03/11/03 (w)

    19.3.4

    What supplies made by a provider of a storm water drainage service will not be supplies of storm water drainage services?

    03/11/03 (w)

    19.3.5

    Does the installation of gutters, pipes, drain covers and grates on a recipient's property constitute the supply of a storm water drainage service?

    03/11/03 (w)

    19.4

    Septic tanks

    19.4.1

    Is the emptying of a septic tank a GST free supply?

    03/11/03 (w)

    19.4.2

    Is the supply, installation or repair of a septic tank GST free?

    03/11/03 (w)

    19.4.3

    What is the treatment of the supply of a right to receive a supply of sewerage services?

    03/11/03 (w)

      Last modified: 04 Nov 2003QC 16501