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On 1 October 2014, the ATO issued GST Ruling GSTR 2014/1 entitled "Goods and Services tax: motor vehicle incentive payments".

It was previously released in draft form as GSTR 2014/D1.

The Ruling explains the Commissioner's view on the GST consequences of incentive payments made by motor vehicle manufacturers, importers and distributors to motor vehicle dealers.

The Ruling seeks to provide practical guidance to the motor vehicle industry following the decision of the Full Federal Court in AP Group Limited v FCT (2013) 214 FCR 301; [2013] FCAFC 105; 2013 ATC 20-417.

The Ruling is divided in two parts:

Part A of this Ruling makes general observations relevant to the GST consequences of motor vehicle incentive payments and provides specific advice on common types of incentive payments through worked examples.

Part B of this Ruling outlines the information requirements for third party adjustment notes issued by manufacturers to dealers.

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