The ATO Wed 13.3.2013, issued Class Ruling CR 2013/19 (GST treatment of waste management services supplied by NSW councils). It applies from 1 July 2013. Broadly, the Ruling states that the kerbside collection of waste or the supply, exchange or removal of bins or crates used in connection with kerbside collection is exempt from GST under s 81-15 of the GST Act.
[LTN 49, 13/3/13]