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Class Ruling

CR 2013/39A1 - Addendum

Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to water, sewerage and drainage supplies

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2013/39 to take into account additional information provided by the applicant.

Class Ruling 2013/39 is amended as follows:

1. Paragraph 20, table

(a)
Omit the row

Miscellaneous sewer service charges High pressure sewer cleaning charge, camera (CCTV) inspection of sewer pipes, sewer vent relocation, raise boundary riser to surface, physically locate sewer main on ground, smoke testing, clearing sewer chokes, foaming of mains. Includes working time charged per hour or per klm Taxable - Section 9-5 Supply of services
Substitute
Miscellaneous sewer service charges High pressure sewer cleaning charge, camera (CCTV) inspection of sewer pipes, sewer vent relocation, raise boundary riser to surface, smoke testing, clearing sewer chokes, foaming of mains. Includes working time charged per hour or per klm GST-free - Section 38-290 Item 5 Sewerage Appendix 2 of GSTR 2000/25 where the service occurs up to and including the point of supply.

(b)
Omit the row

Water main location service Fee to locate water main GST free - Section 38-285 Item 4 Water Appendix 2 of GSTR 2000/25
Substitute
Water or sewer main location service Fee to locate water or sewer main GST-free-Section 38-285 or 38-290 Water or Sewerage - Item 4 of Water Appendix 2 or Item 4 Sewerage appendix 2 of GSTR 2000/25 where the service is in for connection and occurs up to and including the point of supply.

(c)
Omit the row

Application fee for approval to disconnect from council's water supply system Water Supply Special Rate or Charge GST free - Section 38 285 Paragraph 24 of GSTR 2000/25
Substitute
Application fee for approval to disconnect from council's water supply system GST free - Section 38 285 Paragraph 24 of GSTR 2000/25

This Addendum applies on and from 1 July 2013.

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Commissioner of Taxation
2 October 2013

References

ATO references:
NO 1-4WDBAWD

ISSN: 1445-2014

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