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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1012706883869

Ruling

Subject: GST and incentive payments

The Commissioner has ruled on each of the following questions.

Question 1

Does each of the payments paid to you under the arrangement result in an adjustment event under paragraph 19-10(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

Question 2

Do you have an increasing adjustment under section 19-80 of the GST Act for each of the payments paid to you under the arrangement?

Question 3

In respect to a subsequent relevant supply by you, is each payment included in the calculation of the price or the consideration for the supply?

Question 4

Will the Commissioner apply the anti-avoidance provisions in Division 165 of the GST Act to negate any GST benefit that you (or the representative member of the GST group) may get from the arrangement?

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