Council fees and charges new development - GST and the recovery of waste levy and carbon pricing mechanism costs by waste disposal facility operators
16 July 2013
Please note a very recent decision made by the ATO regarding Council fees and charges and which has not been covered in a ruling:
Council, as a waste disposal facility operator, may be liable for GST on the total amount charged to customers for allowing them to dispose of waste at a waste disposal facility, which includes amounts for the recovery of a waste levy under relevant state or territory environment protection legislation and regulations and carbon pricing mechanism costs under Commonwealth legislation.
For more information, please submit your questions through your account page.