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  2025 GST

GST issues in the power industry (incl renewables)

Source: New South Wales

Published Date: 16 Oct 2025

 

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There are a growing number of GST technical issues arising in the power industry – for generators, distributors and retailers, but also for Government and private investors in the renewables energy industry. Some of these issues are being raised on a case-by-case basis by the ATO in Justified Trust reviews, and aren’t the subject to public guidance or debate. Some of the themes discussed will also be relevant for other taxpayers. This session explores:

  • The GST implications of Power Purchase Agreements (PPAs)
  • Agency (and subdivision 153-B) arrangements arising in relation to connection fees
  • Gifted assets; and
  • The coming end of the LGC regime, and the GST treatment of what might replace it.
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Details

  • Published By: Bastian Gasser ATI
  • Published On:16 Oct 2025
  • Event Name:National GST Conference
  • Session Name:GST issues in the power industry (incl renewables)
  • Read Time:30+ minutes
  • Took place at:Hilton Sydney

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