Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p5
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 5/5)
Character Range: 237473–239734

relate to the principal purpose of the fund, authority or institution.

Subdivision 38‑I—Water, sewerage and drainage

38‑285  Water
 (1) A supply of water is GST‑free.
 (2) However, a supply of water is not GST‑free under this section if it is:
 (a) supplied in a container; or
 (b) transferred into a container;
that has a capacity of less than 100 litres or such other quantity as the regulations specify.
 (3) It does not matter whether or not the amount of water supplied or transferred fills the container.

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.

38‑295  Emptying of septic tanks
  A supply of a service that consists of the emptying of a septic tank is GST‑free.

38‑300  Drainage
  A supply of a service that consists of draining storm water is GST‑free.

Subdivision 38‑J—Supplies of going concerns

38‑325  Supply of a going concern
 (1) The *supply of a going concern is GST‑free if:
 (a) the supply is for *consideration; and
 (b) the *recipient is *registered or *required to be registered; and
 (c) the supplier and the recipient have agreed in writing that the supply is of a going concern.
 (2) A supply of a going concern is a supply under an arrangement under which:
 (a) the supplier supplies to the *recipient all of the things that are necessary for the continued operation of an *enterprise; and
 (b) the supplier carries on, or will carry on, the enterprise until the day of the supply (whether or not as a part of a larger enterprise carried on by the supplier).

Subdivision 38‑K—Transport and related matters

38‑355  Supplies of transport and related matters
 (1) The third column of this table sets out supplies that are GST‑free:

Supplies of transport and related matters
Item                                       Topic                                                                  These supplies are GST‑free ...