Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 2 GST-free supplies
A New Tax System (Goods and Services Tax) Act 1999
4 At the end of section 38-290
Add:
(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 .
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