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  

38-285   Water  

(1)  
A supply of water is GST-free .

(2)  
However, a supply of water is not GST-free under this section if it is:


(a) supplied in a container; or


(b) transferred into a container;

that has a capacity of less than 100 litres or such other quantity as the regulations specify.

(3)  
It does not matter whether or not the amount of water supplied or transferred fills the container.




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