A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026

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).

What it does: Normally, 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.

This 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.

Who it affects:

• Motor vehicle dealers who receive incentive payments from manufacturers, distributors, or importers
• Car manufacturers and distributors who pay these incentives (indirectly, as it affects dealer cash flow)

Why it matters: Without 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.

What else it does: It replaces an older 2015 rule with the same name, updating the framework without changing the basic concept.