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Rebates and incentives - The road beyond AP Group paper


This paper covers:

  • heavy traffic: the long road to resolving the GST implications of payments to motor vehicle dealers
  • the first lap: AP Group in the Tribunal
  • the chequered flag? AP Group in the Full Federal Court
  • post-race analysis: the ATO draft ruling on motor vehicle incentives
  • off the road: rebates and incentives beyond the motor vehicle industry.

Author profiles:

Andrew Orme
Andrew is an Assistant Commissioner in the ATO's Review and Dispute Resolution team. He has responsibility for independent review and large market objections, as well as providing litigation case leadership. Before taking on his current role, he was in the ATO's Tax Counsel Network, where he was a Senior Tax Counsel and acted for a period as Deputy Chief Tax Counsel for Indirect Taxes. Prior to joining the ATO he was a Senior Associate specialising in tax at Clayton Utz. Current at 01 April 2016 Click here to expand/collapse more articles by Andrew ORME.
Jenny Lin
Jenny Lin joined the ATO in 2012 and is an Associate Technical Adviser in the Tax Counsel Network, specialising in indirect taxes and tax administration provisions. Prior to joining the ATO, Jenny was a policy analyst in the Revenue Group at Treasury. Current at 30 September 2015 Click here to expand/collapse more articles by Jenny Lin.

This was presented at 2014 National GST Intensive.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Speed update

Author(s):  Bill CANNON,  Kasey MacFarlane,  Matthew NICHOLLS

Materials from this session:

Living with change: Case study

Author(s):  Kevin O’Rourke,  Raj Srikhanta

Materials from this session:

Rebates and incentives - The road beyond AP Group

Author(s):  Andrew ORME,  Jenny Lin

Materials from this session:

Managing interaction and information flow with the ATO

Author(s):  Angelina Lagana,  Carmen MCELWAIN

Materials from this session:

Further details about this event:


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