sec.91Retailers charging for GST

### sec.91 Retailers charging for GST This section applies if— there are notified prices for a retailer; and the notification for the prices includes a GST statement; and the retailer charges standard contract customers the notified prices for providing customer retail services. If the GST statement provides that the notified prices exclude GST, the retailer may also charge standard contract customers an amount for GST for providing the services. If the GST statement provides that the notified prices exclude the net GST effect, the retailer may also charge standard contract customers the net GST effect for providing the services. The Minister may give the retailer a written direction to charge standard contract customers— if the GST statement provides that the notified prices exclude GST—an amount for GST for providing the services; or if the GST statement provides that the notified prices exclude the net GST effect—the net GST effect for providing the services. To remove any doubt, it is declared that this section does not prevent the retailer from charging, under any of the following contracts under the NERL (Qld), an amount for GST for goods or for any services that are not customer retail services— a standard retail contract; a standard retail contract (card-operated meters); a large customer standard retail contract. s 91 sub 1997 No. 50 s 17 ; 1997 No. 77 s 34 ; 2000 No. 20 s 29 sch 3 amd 2006 No. 60 s 23 ; 2014 No. 48 s 48 (sec.91-ssec.1) This section applies if— there are notified prices for a retailer; and the notification for the prices includes a GST statement; and the retailer charges standard contract customers the notified prices for providing customer retail services. (sec.91-ssec.2) If the GST statement provides that the notified prices exclude GST, the retailer may also charge standard contract customers an amount for GST for providing the services. (sec.91-ssec.3) If the GST statement provides that the notified prices exclude the net GST effect, the retailer may also charge standard contract customers the net GST effect for providing the services. (sec.91-ssec.4) The Minister may give the retailer a written direction to charge standard contract customers— if the GST statement provides that the notified prices exclude GST—an amount for GST for providing the services; or if the GST statement provides that the notified prices exclude the net GST effect—the net GST effect for providing the services. (sec.91-ssec.5) To remove any doubt, it is declared that this section does not prevent the retailer from charging, under any of the following contracts under the NERL (Qld), an amount for GST for goods or for any services that are not customer retail services— a standard retail contract; a standard retail contract (card-operated meters); a large customer standard retail contract. - (a) there are notified prices for a retailer; and - (b) the notification for the prices includes a GST statement; and - (c) the retailer charges standard contract customers the notified prices for providing customer retail services. - (a) if the GST statement provides that the notified prices exclude GST—an amount for GST for providing the services; or - (b) if the GST statement provides that the notified prices exclude the net GST effect—the net GST effect for providing the services. - (a) a standard retail contract; - (b) a standard retail contract (card-operated meters); - (c) a large customer standard retail contract.