Private ruling: GST and incentive payments
Published: October 2014

Ruling: Q4: 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?




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?