{"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":{"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"},"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 is a tax rule that changes **when car dealers must pay GST** on vehicle sales that involve manufacturer incentives (like bonuses or rebates for selling certain cars).\n\n**What it does:**\nNormally, GST is due when you issue an invoice or receive payment. But car dealers often receive incentive payments from manufacturers *before* they know the final sale price to the customer. This creates a timing problem — they might owe GST before knowing the full amount.\n\nThis rule fixes that by saying: **if a dealer receives a manufacturer incentive but doesn't yet know the total sale price, they can delay paying GST until the tax period when they *do* know the full amount** — provided the car hasn't actually been handed over to the customer yet.\n\n**Who it affects:**\n- **Motor vehicle dealers** who receive incentive payments from manufacturers, distributors, or importers\n- **Car manufacturers and distributors** who pay these incentives (indirectly, as it affects dealer cash flow)\n\n**Why it matters:**\nWithout this rule, dealers could be forced to pay GST on partial information, then later adjust — creating paperwork headaches and cash flow problems. This provides certainty and simpler tax timing for a common industry practice.\n\n**What else it does:**\nIt **replaces an older 2015 rule** with the same name, updating the framework without changing the basic concept."}},"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"}}