A New Tax System (Goods and Services Tax) Act 1999
A supply of sewerage services is GST-free . (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.
A supply that consists of servicing a domestic self-contained sewage system is GST-free .
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