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The ATO has published a Decision Impact Statement in relation to the AAT decision in Electrical Goods Importer v FCT [2009] AATA 854; 74 ATR 982.

The case concerned a cash back payment by an importer of electrical goods to a domestic purchaser of those goods. The issue was whether the payment changes the consideration for any supply by the importer for GST purposes. The AAT considered that cash back payments by the importer did not have the effect of changing the consideration for the supplies by the taxpayer to retailers.

The ATO states that the decision supports the view in para 40 of GSTR 2000/19 (as amended by an addendum issued on 17 December 2003).


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