Goods and Services Tax Ruling

GSTR 2012/2A2 - Addendum

Goods and services tax: financial assistance payments

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Ruling GSTR 2012/2 to take account of the Full Federal Court decision in AP Group Limited v. Commissioner of Taxation [2013] FCAFC 105, which considered the GST treatment of payments made by motor vehicle manufacturers or distributors to the taxpayer (motor vehicle dealerships).

The Addendum also amends GSTR2012/2 to update the case references section.

GSTR 2012/2 is amended as follows:

1. Paragraph 15

After the paragraph; insert:


15A. Further, in identifying the character of the connection, the word 'for' ensures that not every connection between supply and consideration meets the requirements for a taxable supply. That is, merely having any form of connection of any character between a supply and payment of consideration is insufficient to constitute a taxable supply.[10A]

2. Paragraph 121

After the paragraph; insert:


121A. Further, in identifying the character of the connection, the word 'for' ensures that not every connection between supply and consideration meets the requirements for a taxable supply. That is, merely having any form of connection of any character between a supply and payment of consideration is insufficient to constitute a taxable supply.[64A]

3. Case References

Insert:

-
AP Group Limited v. Commissioner of Taxation [2013] FCAFC 105; 2013 ATC 20-417; (2013) 214 FCR 301

This Addendum amends GSTR 2012/2 to explain the Commissioner's view of the law as it applies both before and after the date of issue.

Commissioner of Taxation
3 September 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Footnotes


AP Group Limited v. Commissioner of Taxation [2013] FCAFC 105 at [33]


AP Group Limited v. Commissioner of Taxation [2013] FCAFC 105 at [33]

References

ATO references:
NO 1-5LEFC64

ISSN: 1443-5160