{"id":"F2026L00190","name":"A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026","slug":"a-new-tax-system-goods-and-services-tax-attribution-rules-certain-motor-vehicle-incentive-payments-m","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":443166,"registerId":"F2026L00190-fast-fetch-1775958072631","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\ntitle: ATO Legislative Instrument Template\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026\n\nI, Will Day, Deputy of Commissioner of Taxation, make the following determination.\n\nDated 25 February 2026\n\nWill Day\n\nDeputy Commissioner of Taxation\n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  GST attribution rules in relation to certain motor vehicle incentive payments\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative Instrument 2015\n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 29-25(1) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:\n\n(a) consideration;\n\n(b) invoice;\n\n(c) taxable supply;\n\n(d) tax period.\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nmotor vehicle incentive payment means consideration that:\n\n (a) a motor vehicle manufacturer, distributor or importer provides or will provide to a motor vehicle dealer as an incentive to sell a motor vehicle; and\n\n (b) forms part of the total consideration for the supply of the motor vehicle to a customer.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  GST attribution rules in relation to certain motor vehicle incentive payments\n\n  The GST payable by a motor vehicle dealer on a taxable supply of a motor vehicle is attributable to the tax period in which the dealer knows the total consideration for the supply, if:\n\n (a) in an earlier tax period, the motor vehicle dealer:\n\n (i) receives a motor vehicle incentive payment relating to the supply; or\n\n (ii) issues an invoice for a motor vehicle incentive payment relating to the supply before receiving the motor vehicle incentive payment; and\n\n (b) the motor vehicle dealer does not know the total consideration for the supply before the end of the earlier tax period; and\n\n (c) the use, enjoyment or passing of title of the supply will only occur after the end of the earlier tax period.\n\n\n\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative Instrument 2015\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument maintains the same narrow scope as its 2015 predecessor — addressing GST attribution timing specifically for motor vehicle incentive payments. It does not expand beyond this specific commercial arrangement between manufacturers/distributors and dealers."},"complexity_factors":["Short instrument: only 6 substantive sections plus a repeal schedule","Single defined term ('motor vehicle incentive payment') with a clear 2-part test","One core operative provision (section 6) with a straightforward conditional structure (three cumulative conditions: (a), (b), and (c))","Relies on existing defined terms from the parent GST Act (section 195-1) rather than creating new definitions","No nested exceptions or complex cross-referencing beyond the basic reference to subsection 29-25(1) of the GST Act","Simple repeal mechanism in Schedule 1 replacing a single 2015 instrument"],"plain_english_summary":"This rule changes when GST is payable on manufacturer incentives (bonuses, rebates) tied to vehicle sales. If a dealer receives an incentive but doesn’t yet know the final customer sale price and the car hasn’t been supplied, GST can be deferred until the tax period when the full amount is known. It affects motor vehicle dealers and manufacturers/distributors by reducing premature GST payments and cash‑flow/admin burdens. The measure replaces the 2015 rule with an updated framework but preserves the same basic approach."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"This instrument repeals the 2015 legislative instrument (Schedule 1) and replaces it with a focused attribution rule tying GST to the tax period when the dealer knows the total consideration, where earlier an incentive payment was received or invoiced and the supply occurs later. It therefore changes the governing instrument for these incentive payments and the timing rule that applies to motor vehicle dealers, manufacturers, distributors and importers."},"complexity_factors":["Relies on the subjective legal standard of when a dealer 'knows' the total consideration, creating factual inquiries for timing of attribution.","Multiple temporal conditions must align (incentive payment or invoice issued in earlier period; dealer did not know total consideration before end of that period; supply/use/title occurs later).","Interdependence with definitions and general GST rules in the Act (section 195-1 and attribution provisions), requiring cross-referencing.","Narrow subject matter (motor vehicle incentive payments) but interaction with common dealer-practice (invoicing and rebates) increases practical complexity.","Repeal of the 2015 instrument raises transitional and interpretive questions for taxpayers and advisers about differences in application.","Compliance burden on dealers to maintain contemporaneous records and evidence of knowledge/invoicing timing to justify tax-period choice."],"plain_english_summary":"This instrument sets when GST on the sale of a motor vehicle must be reported: if a dealer received (or issued an invoice for) a manufacturer/distributor/importer incentive payment in an earlier tax period, but did not know the total consideration then and the supply happens later, the GST is attributable to the tax period when the dealer knows the total consideration. It affects motor vehicle dealers (who account for GST) and the manufacturers/distributors/importers that provide incentive payments, and it replaces the prior 2015 instrument (s6; Schedule 1)."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-certain-motor-vehicle-incentive-payments-m","history":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-certain-motor-vehicle-incentive-payments-m/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-certain-motor-vehicle-incentive-payments-m/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-certain-motor-vehicle-incentive-payments-m/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-certain-motor-vehicle-incentive-payments-m/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-attribution-rules-certain-motor-vehicle-incentive-payments-m/documents"}}