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  • System owner

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    Home owner – system purchase

    As a home owner, when you purchase and install systems, generally the system installer will be registered for GST, so your payment will include GST.

    GST is based on the price of the installation before the discount is applied.

    Your invoice may show the GST amount is greater than 10% of the price you pay to the installer. This is because you may be paying a discounted installation price as a result of assigning your rights to STCs.

    Home owner – sale and assignment of STCs

    As a home owner, you may:

    • elect to create your own STCs and sell them, or
    • assign your right to STCs to the installer or another entity (third party) in exchange for a delayed cash payment or an up-front discount on the purchase of the system.

    You don't pay GST on the sale or the assignment of STCs if the system isn't used for business purposes.

    Business owner – system purchase

    As a business owner, you may be entitled to claim a GST credit when you purchase and install a system if:

    • you're registered or required to be registered for GST, and
    • the system is used in carrying on your business.

    Your GST credit will be based on the price of the installation before the discount, less any personal use.

    Business owner – sale and assignment of STCs

    As a business owner, you may:

    • elect to create your own STCs and sell them, or
    • assign your right to STCs to the installer or another entity (third party) in exchange for a delayed cash payment or an up-front discount on the purchase of the system.

    You pay GST on the sale or the assignment of the STCs if you are registered or required to be registered for GST and the installed system is used for your business.

    The GST is based on the amount of the sale or the amount of the delayed cash payment or the up-front discount. You need to issue a tax invoice to the purchaser if the amount is more than $82.50 (including GST).

    You can contact us if you are unsure of your obligations.

      Last modified: 25 Feb 2020QC 24820