ATO says village residents won’t pay tax on solar income

The ATO has confirmed that private individuals [including the village residents] are not liable to pay income tax on either the cash payment or credit generated by solar panels on their ILU's. This authority has been provided in private ruling 92788 as follows:
1. Are credits or payments you receive for power generated by solar panels on your residence, assessable for income tax?
Answer: No.
2. Are you entitled to either an outright deduction or a decline in value deduction for the cost of the solar panels?
Answer: No.
3. Are you entitled to any deductions in relation to funds borrowed in order to purchase the solar panels?
Answer: No.