A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-I - Water, sewerage and drainage  

38-295   Emptying of septic tanks  
A supply of a service that consists of the emptying of a septic tank is GST-free .

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