Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 2   GST-free supplies

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

4   At the end of section 38-290


(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 .