Queensland Consolidated Acts Queensland Consolidated Acts(1) A customer sale arrangement is an exempt customer sale arrangement if--
(a) the relevant customer for the arrangement is a body, or the trustees of a body, that is either a religious body or a body--
(i) that is controlled by, or associated with, a religious body; and
(ii) whose principal object and pursuit is the conduct of activities of a religious nature; and
(b) all electricity sold under the arrangement is supplied to premises used solely or almost solely as a church or other public place of worship, or as a church or other public place of worship and an associated hall, other than a hall used or hired out for commercial purposes.
(2) A customer sale arrangement is an exempt customer sale arrangement if--
(a) the relevant customer for the arrangement is an institution or the trustees of an institution; and
(b) the principal object or pursuit of the institution is the care of sick, aged, infirm, afflicted or incorrigible persons; and
(c) all electricity sold under the arrangement is supplied to premises used solely or almost solely for the purposes of the institution's principal object or pursuit; and
(d) the premises are not premises that are, or that are in the nature of, a hospital, an aged care hostel or a nursing home.
(3) A customer sale arrangement is an exempt customer sale arrangement if--
(a) the relevant customer for the arrangement is an institution or the trustees of an institution; and
(b) the principal object or pursuit of the institution is the relief of poverty, suffering, distress or misfortune of people; and
(c) all electricity sold under the arrangement is supplied to premises used solely or almost solely for the purposes of the institution's principal object or pursuit.
(4) A customer sale arrangement is an exempt customer sale arrangement if--
(a) the relevant customer for the arrangement is an institution or the trustees of an institution; and
(b) the principal object or pursuit of the institution is the care of children by--
(i) being responsible for them on a full-time basis; and
(ii) providing them with all the necessary food, clothing and shelter; and
(iii) providing for their general wellbeing and protection; and
(c) all electricity sold under the arrangement is supplied to premises used solely or almost solely for the purposes of the institution's principal object or pursuit.
(5) However, a customer sale arrangement is an exempt customer sale arrangement under subsection (2), (3) or (4) only if, under the institution's constitution--
(a) its income and property are used solely for promoting its objects; and
(b) no part of its income or property is to be distributed, paid or transferred by way of bonus, dividend or other similar payment to its members; and
(c) on its dissolution, the assets remaining after satisfying all debts and liabilities must be transferred to an institution whose principal object or pursuit is that of an institution mentioned in subsection (2), (3) or (4).