Submitted by
Moderator - Board of Taxation Secretariat
Date
17/03/2016
Issue
There is considerably uncertainty in the automotive industry as to which dealer incentives are subject to GST and which are not. Amend GST law to provide clarity by ensuring all dealer incentives are subject to GST.
Board response
The Board understands that this idea has been raised several times in the past and has been discussed with the States.
The Board notes that any change to the GST rate or base requires unanimous agreement of all the States and the Federal Government.
The Board has passed these concerns on to the appropriate area within Treasury for their consideration.