1A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026

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Commonwealth Coat of Arms of Australia

 

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

I, Will Day, Deputy of Commissioner of Taxation, make the following determination.

Dated 25 February 2026

Will Day

Deputy Commissioner of Taxation

 

Contents

1  Name

2  Commencement

3  Authority

4  Definitions

5  Schedules

6  GST attribution rules in relation to certain motor vehicle incentive payments

Schedule 1—Repeals

A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative Instrument 2015

 

1  Name

  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.

2  Commencement

 (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.

 

• Commencement information
• Column 1 Column 2 Column 3
• Provisions Commencement Date/Details
• 1. The whole of this instrument The day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made.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.

 (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.

3  Authority

  This instrument is made under subsection 29-25(1) of the Act.

4  Definitions

Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following:

(a) consideration;

(b) invoice;