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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