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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 [2013] 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.


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