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Motor Vehicle Industry Partnership - issues register

Issue 1 - Bailment

Sections within Issue 1 - Bailment

1.a. What supplies occur under a bailment arrangement?
1.b. How is GST calculated?
1.c. Are motor vehicles held by a finance company under a bailment arrangement trading stock for the purposes of luxury car tax?
1.d. What input tax credits are available in relation to bailment arrangements?
1.e. How are input tax credits calculated on used vehicles traded in from unregistered entities and sold to a finance company for purposes of bailment to the dealer?
1.f. What is the amount of input tax credit that a finance company can claim where they acquire a car from a dealer for the purposes of bailment and withhold part of the consideration as a security deposit?

Last Modified: Monday, 21 November 2011

Table of contents

Issue 1 - Bailment

1.a. What supplies occur under a bailment arrangement?

1.b. How is GST calculated?

1.c. Are motor vehicles held by a finance company under a bailment arrangement trading stock for the purposes of luxury car tax?

1.d. What input tax credits are available in relation to bailment arrangements?

1.e. How are input tax credits calculated on used vehicles traded in from unregistered entities and sold to a finance company for purposes of bailment to the dealer?

1.f. What is the amount of input tax credit that a finance company can claim where they acquire a car from a dealer for the purposes of bailment and withhold part of the consideration as a security deposit?

Issue 2 - Cars for use by people with a disability

Issue 3 - Demonstrator vehicles

Issue 4 - Delivery charges, stamp duty, registration and insurance

Issue 5 - Deposits

Issue 6 - Financial supplies

Issue 7 - Input tax credits - motor vehicle issues

Issue 8 - Luxury cars

Issue 9 - Orders/contracts spanning 30 June to 1 July 2000

Issue 10 - Sponsorship arrangements

Issue 11 - Vehicles provided for evaluation, product launches, raffles, etc

Issue 12 - Tax invoices, adjustment events and recipient created tax invoices

Issue 13 - Third party rebates

Issue 14 - Vehicles sold on consignment, at auction, or at auction by government vendors

Issue 15 - Warranties

Issue 16 - PAYG withholding

Issue 17 - Motor vehicles for the diplomatic community

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