Electricity Supply Act 1995

A scheme participant is entitled to deduct from the total value of its liable acquisitions the value of each purchase of electricity that—

is to be used by a person or in connection with an activity, and

when so used, is fully exempt electricity load.

A scheme participant is entitled to deduct from the total value of its liable acquisitions a proportion of the value of each purchase of electricity that—

is to be used by a person or in connection with an activity, and

when so used, is partially exempt electricity load.

The proportion that may be deducted under subclause (2) is the exempt proportion.

An order granting an exemption may specify the allowances that may be made by scheme participants, in applying the exemption, for electricity losses occurring between the purchase of the electricity by the scheme participant and its use by an end user.

Electricity the subject of an allowance may also be deducted from the total value of liable acquisitions made by a scheme participant, in accordance with the exemption.

An order granting an exemption may authorise the Scheme Regulator to make rules relating to the exemption, including rules relating to assessment of deductions under this Division.

A scheme participant must make a deduction under this Division in accordance with the provisions of the relevant exemption and rules made under subclause (6).

In proceedings under this Act involving a scheme participant, the burden of establishing that the scheme participant was entitled to deduct the exempt liable demand lies on the scheme participant.

In this clause, a reference to a purchase of electricity includes a reference to a supply of electricity that is treated as a liable acquisition under this Part.