Queensland Consolidated Acts

ELECTRICITY ACT 1994 - SECT 91

(1) This section applies if—

(a) there are notified prices for a retail entity; and

(b) the notification for the prices includes a GST statement; and

(c) the entity charges non-market customers the notified prices for providing customer retail services.

(2) If the GST statement provides that the notified prices exclude GST, the entity may also charge non-market customers an amount for GST for providing the services.

(3) If the GST statement provides that the notified prices exclude the net GST effect, the entity may also charge non-market customers the net GST effect for providing the services.

(4) The Minister may give the entity a written direction to charge non-market customers—

(a) if the GST statement provides that the notified prices exclude GST—an amount for GST for providing the services; or

(b) if the GST statement provides that the notified prices exclude the net GST effect—the net GST effect for providing the services.

(5) To remove any doubt, it is declared that this section does not prevent the entity from charging, under a standard retail contract or standard large customer retail contract, an amount for GST for goods or for any services that are not customer retail services.