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  

38-290   Sewerage and sewerage-like services  

(1)    
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.

(3)    

A supply that consists of servicing a domestic self-contained sewage system is GST-free .