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Section 38‑290 Sewerage and sewerage‑like servic - A New Tax System (Goods and Services Tax) Act 1999 - 38‑290 Sewerage and sewerage‑like services | Zoe

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Home/Legislation/A New Tax System (Goods and Services Tax) Act 1999/38‑290 Sewerage and sewerage‑like servic

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A New Tax System (Goods and Services Tax) Act 1999

38‑290 Sewerage and sewerage‑like servic38‑290 Sewerage and sewerage‑like services

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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.

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