4.b. How is GST calculated on a motor vehicle and other charges associated with the sale?

Non-interpretative - other references:

refer to:

  • paragraphs 195 and 196 in GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
  • general principles in GSTD 2000/10External Link - Goods and services tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises?


Retail selling price (excluding GST)




Metallic paint


Dealer delivery


Value of taxable supply


GST @ 10%




Stamp duty


Compulsory third party insurance (including $27.00 GST)


Total amount paid


    Last modified: 07 Jun 2012QC 16411