04 Sep 14 Addendum to GSTR 2012/2 (financial assistance payments) issued - GSTR 2012/2A2
On 3 September 2014, the ATO issued the following addendum:
- GSTR 2012/2A2 - Goods and services tax: financial assistance payments
The Addendum amends Goods and Services Tax Ruling GSTR 2012/2 to take account of the Full Federal Court decision in AP Group Limited v FCT  FCAFC 105, which considered the GST treatment of payments made by motor vehicle manufacturers or distributors to the taxpayer (motor vehicle dealerships).
The Addendum also amends GSTR2012/2 to update the case references section.