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

38-295 Emptying of septic tanks
A supply of a service that consists of the emptying of a septic tank is GST-free .