Good morning all,
We have received notification of a class ruling that was handed down yesterday (CR 2015/67 which replaces 2013/19). I have copied the whole ruling here (apologies for the length) because I am as yet unable to find it published on the Internet. But in short, it has determined that “all fees and charges for kerbside collection of waste are not consideration for a supply, so that these services are exempt from GST. This is regardless of whether the fees paid in relation to the service are compulsory or optional as kerbside collection of waste is a basic activity of local government”. The concerning part (for those of us that do charge GST on, say, non-residential waste services) is that even though it was ruled yesterday, they have said that it addresses the GST treatment of the supply on or after 1 July 2015.
We haven’t done too much yet in investigating the ramifications, but I know some of you would love to get your teeth stuck into this, so here is the full ruling (sorry for the format, when I can find a PDF link I will pass around the website location. Alternatively, if you shoot me an email I can send you the Word document).
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