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    <title>GST on Electricity Charges - Reg</title>
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    <description>Recovery of electricity charges from a lessee may be GSTable if characterised as a composite supply linked to maintenance; if treated as an independent supply it may be covered by the cited full and unconditional exemption. If the landlord pays the supplier and merely recovers costs from the tenant, the transaction may be a reimbursement, with GST treatment depending on the contract terms and factual circumstances.</description>
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      <description>Recovery of electricity charges from a lessee may be GSTable if characterised as a composite supply linked to maintenance; if treated as an independent supply it may be covered by the cited full and unconditional exemption. If the landlord pays the supplier and merely recovers costs from the tenant, the transaction may be a reimbursement, with GST treatment depending on the contract terms and factual circumstances.</description>
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