AP Group Ltd v. Commissioner of Taxation

[2012] AATA 617

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(Decision by: Mr S E Frost, Deputy President, Professor R Deutsch, Deputy President)

AP Group Ltd
v. Commissioner of Taxation

Tribunal:

Mr S E Frost, Deputy President
Professor R Deutsch, Deputy President

Decision date: 14 September 2012

Sydney

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Decision by:
Mr S E Frost, Deputy President
Professor R Deutsch, Deputy President

For the reasons given in A.P. Group Limited and Commissioner of Taxation [2012] AATA 409, the Tribunal sets aside the objection decision and substitutes a decision that the objection is allowed in part, as follows:

1. The GST amounts of the incentive payment types set out below are adjusted as follows:

Incentive Payment Type	Adjustment for the May 2007 Tax Period	Adjustment for the March 2008 Tax Period
Holden transit allowance	$2,133.12	$2,067.99
Ford drive for success retail target incentive payment	$4,500.00	$0.00
Subaru VFOS wholesale target incentive payment	$4,084.81	$2,545.00
TOTAL Adjustment	$10,717.93	$4,612.99

2. The Applicant's net amount for the monthly tax period ended 31 May 2007 is decreased from $1,389,881 to $1,379,163.

3. The Applicant's net amount for the monthly tax period ended 31 March 2008 is decreased from $1,397,106 to $1,392,493.