A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

70   After section 38-295

Insert:

38-300 Drainage

A supply of a service that consists of draining storm water is GST-free .


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