Identify the actual supplier
The retailer charges the master-metered consumer for the building’s electricity. A GST-registered landlord or management corporation then charges GST on its onward electricity supply to tenants or owners and claims retailer GST only subject to input rules. An unregistered master-metered consumer cannot charge GST or recover the retailer’s tax. A tenant’s input claim requires an eligible taxed supply from its actual supplier.
Control billing performed by the retailer
Outsourced invoicing or collection does not transfer the landlord’s output-tax liability to the retailer. Authorise the billing arrangement, maintain an audit trail and receive enough information to reconcile onward sales. Invoices on retailer letterhead must identify that they are issued for the master-metered consumer and show that supplier’s name and GST number. Do not issue a tax invoice or show GST for an unregistered landlord’s onward supply merely because the billing retailer is registered.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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