Rates Notice becoming a Tax invoice

[twalker]

Hi,

I have noticed that there is a message already on the forum in regards to Commercial Waste Charges and GST which you have provided a good explantion on. Thanks for that.

I have two questions that I need assistance with, the first one is we use S502 of the act to raise Commerical Waste Charges on Non-Rateable Non-Domestic properties. Under Div 81, it states that S502 is only exempt under Domestic Waste. Therefore I am assuming that GST is applicable as it is not Domestic but Commerical Waste. If this is right, am I able to put GST on a rates notice? Which means that the rates notice can become a tax invoice, which goes against every rating professional I know.

My other question is also under Div 81 S496 & S502 are only exempt for essential services, meaning the first service is essential and that if the ratepayer requests additional services then these additional services subject to GST? Is this the right way of thing?

Your assistance is greatly apprecaited.