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  • GST and rebates

    A rebate is an incentive that you offer as a supplier, or receive as a purchaser in many different circumstances.

    If you receive or provide a rebate, you may need to adjust the amount of GST you've claimed or paid, or treat the rebate as a separate sale, depending on the circumstances.

    A rebate may also be called a:

    • trade incentive payment
    • trade discount
    • trade price rebate
    • volume rebate
    • promotional rebate
    • incentive rebate
    • cooperative advertising allowance
    • case deal
    • deferred credit
    • third party payment.

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      Last modified: 10 Apr 2017QC 16694