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  • GST and the Small-scale Renewable Energy Scheme

    The Small-scale Renewable Energy Scheme is designed to help with the upfront cost of purchasing eligible small-scale renewable energy systems, such as solar panel systems and solar water heaters.

    The scheme entitles you to the right to create a set number of small-scale technology certificates (STCs) in the REC (renewable energy certificates) Registry when you install an eligible system.

    You can do one of the following:

    • assign the right to create STCs to another entity in exchange for either a delayed cash payment or an 'upfront discount' on the purchase of the system.
    • register in the REC Registry and create STCs. While there is no GST payable on creating STCs, when STCs are sold or transferred they are subject to the usual GST consequences.

    Each transaction must have its GST consequences accounted for separately

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      Last modified: 17 Mar 2017QC 24820