In regard to the EPA Waste Levy for waste disposed to landfill, I have been unable to locate information on whether the levy is GST applicable or exempt. Bellingen do not charge GST, but I am aware some other Councils do. Could someone please refer me to the relevant ruling or regulation? Thanks
The only recent ruling relating to GST and waste collection charges was Class Ruling CR2015/67 – effective 26 August 2015
Is that the one you were thinking of?
Further to Todd’s post, no GST is payable on any waste charges raised by Council since the date of the ruling.
I am aware that some Councils have raised charges with GST included for the 2015/16 year however from 1/7/16 all charges both residential & business are GST free.
NSC did have GST included in our business waste charges which are raised quarterly & processed via AR however from 1/1/16 we are now charging the GST exclusive price.
I’m familiar with the recent ruling on Council waste collection charges. More specifically I am interested in the EPA Section 88 Levy for waste disposed to land fill and whether GST is applicable to this levy.
I have noticed some Councils do include GST, whilst others (us included) don’t.
Many thanks