❓ Hon. Kate Doust questions Synergy's GST practices related to solar energy feed-in tariffs and meter accuracy, particularly concerning net metering calculations and ATO disclosures. The Minister's response defends Synergy's practices and ATO compliance.
AnsweredQoN 4809Legislative Council
QuestionView source ↗
(1) For what reason did Synergy not disclose to the Australian Taxation Office (ATO) in their application for a private tax ruling that rather than meter accuracy, the reason they use a total supply net calculation is due to a direction from the Office of Energy and the Western Australian Government?
(2) Does the Minister concede that by calculating net total supply without taking into consideration bi-directional flow, Synergy is in breach of clause 9.5 of the Commonwealth’s
A New Tax System (Goods And Services Tax) Act 1999
?
(3) If no to (2), why not?
(4) Does the Minister stand by Synergy’s statement to the ATO that import/export meters are not accurate and require a mathematical calculation to improve accuracy?
(5) If yes to (4), and these meters are not accurate, how does the swapping of one imported unit for one exported unit improve the accuracy?
(6) Does the Minister concede that all domestic single phase solar systems whether connected to a single or three phase supply all work in exactly the same way and can only export on a net of consumed basis?
(7) If no to (6), why not?
(8) Does the Minister concede that if a person owns a device that makes something, then that person owns the thing made?
(9) If yes to (8), why is this not being applied to electricity in the case of Western Australian homeowners with a renewable energy system?
(10) Does the Minister concede that a renewable system connected to a three phase supply does have bidirectional flow when production exceeds the load on the phase it is connected to?
(11) If no to (10), why not?
(2) Does the Minister concede that by calculating net total supply without taking into consideration bi-directional flow, Synergy is in breach of clause 9.5 of the Commonwealth’s
A New Tax System (Goods And Services Tax) Act 1999
?
(3) If no to (2), why not?
(4) Does the Minister stand by Synergy’s statement to the ATO that import/export meters are not accurate and require a mathematical calculation to improve accuracy?
(5) If yes to (4), and these meters are not accurate, how does the swapping of one imported unit for one exported unit improve the accuracy?
(6) Does the Minister concede that all domestic single phase solar systems whether connected to a single or three phase supply all work in exactly the same way and can only export on a net of consumed basis?
(7) If no to (6), why not?
(8) Does the Minister concede that if a person owns a device that makes something, then that person owns the thing made?
(9) If yes to (8), why is this not being applied to electricity in the case of Western Australian homeowners with a renewable energy system?
(10) Does the Minister concede that a renewable system connected to a three phase supply does have bidirectional flow when production exceeds the load on the phase it is connected to?
(11) If no to (10), why not?
AnswerView source ↗
Answered
10 November 2011
Responded by
Minister for Energy
Response time
42 days
(1) Synergy is not aware of any meter accuracy issues. Synergy understands the meters installed by Western Power are compliant with the
Electricity Industry Metering Code 2005
. In its application for a private ruling from the ATO in relation to the treatment of GST in specific metering arrangements where small scale renewable energy systems have been installed, Synergy clearly outlined its case in a transparent manner.
(2) No.
(3) Synergy has attained a private ruling from the ATO stating it is meeting its GST obligations with respect to the specific scenarios which were in question.
(4) In the information Synergy provided to the ATO, no claim was made in relation to the accuracy of meters installed. It was stated that in some cases a calculation would need to be performed within the meter to provide meter readings as required for billing purposes.
(5) N/A.
(6) No.
(7) Although all single phase solar systems work in the same way, it is of relevance if they are connected to a single phase or three phase power supply. For instance, if a qualified electrician were to connect a small scale renewable energy system to one of the three phases of a three phase power supply, and no other appliances were connected to that phase, the customer would in effect receive a gross feed-in tariff. Therefore a calculation is performed where three phase meters have a renewable energy system installed to ensure credits are only provided for exports of electricity on a net basis.
(8) This question is seeking a legal opinion on titles and ownership and should be referred to the Attorney General.
(9) N/A.
(10) Yes.
(11) NA
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Electricity Industry Metering Code 2005
. In its application for a private ruling from the ATO in relation to the treatment of GST in specific metering arrangements where small scale renewable energy systems have been installed, Synergy clearly outlined its case in a transparent manner.
(2) No.
(3) Synergy has attained a private ruling from the ATO stating it is meeting its GST obligations with respect to the specific scenarios which were in question.
(4) In the information Synergy provided to the ATO, no claim was made in relation to the accuracy of meters installed. It was stated that in some cases a calculation would need to be performed within the meter to provide meter readings as required for billing purposes.
(5) N/A.
(6) No.
(7) Although all single phase solar systems work in the same way, it is of relevance if they are connected to a single phase or three phase power supply. For instance, if a qualified electrician were to connect a small scale renewable energy system to one of the three phases of a three phase power supply, and no other appliances were connected to that phase, the customer would in effect receive a gross feed-in tariff. Therefore a calculation is performed where three phase meters have a renewable energy system installed to ensure credits are only provided for exports of electricity on a net basis.
(8) This question is seeking a legal opinion on titles and ownership and should be referred to the Attorney General.
(9) N/A.
(10) Yes.
(11) NA
Notice: This document is created or edited using unregistered or evaluation copy of rtLib valid for testing or development purposes only. To use it for productive or any other purposes please register it. You may purchase the license on
http://www.rtlib.com
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