GST Act s 81-5(1)

Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to water, sewerage and drainage supplies

GST and Division 81 of the A New Tax System (Goods and Services Tax) Act 1999: whether payment of general rates imposed by a local government is an 'Australian tax' for Division 81 purposes

GST and Australian tax, fee or charge not included in the Treasurer's determination

GST and supply of water, sewerage or drainage services by a local government council

GST and credit card surcharge for payment of an Australian tax, fee or charge