*GSTR 2014/1 – motor vehicle incentive payments following the AP Group Ltd decision [56]

This GST Ruling, released on Wed 1.10.2014 explains the Commissioner’s view on GST consequences of incentive payments made by motor vehicle manufacturers, importers and distributors to motor vehicle dealers. It provides practical guidance to the motor vehicle industry following the decision in AP Group Ltd v FCT [2013] FCAFC 105. Broadly, the Ruling outlines incentive…