GST issues registers
Property and constructionSection 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All the issues in this section have been withdrawn because they are dealt with in Goods and Services Tax Ruling GSTR 2000/25 GST-free supplies of water, sewerage and sewerage-like services, storm water draining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(a) added, (u) updated, (w) withdrawn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 |
|---|---|---|
| 19.1 | Supply of Water | n/a |
| 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 | n/a |
| 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 | n/a |
| 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 | n/a |
| 9.4.1 | 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) |
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