ATO Ruling CR 2013/19 - GST on Kerbside Waste Collection

[peterm]

In view of this Ruling, is Council required to charge GST on compulsory kerbside waste collection from non residential ratepayers (commercial waste collection charge) levied by way of an annual charge under Section 501 of the LGA? Point 25 of the Ruling appears to suggest that the charge is taxable if the Council provides the service in a "competive market". What tests need to applied by Council in determining if a competitive exists? Also, does the test of a competitive market refer to the present market or does it also encompass the possibility of commercial providers entering the market in future?