AP Group Ltd v. Commissioner of Taxation
[2012] AATA 617(Decision by: Mr S E Frost, Deputy President, Professor R Deutsch, Deputy President)
AP Group Ltd
v. Commissioner of Taxation
Mr S E Frost, Deputy President
Professor R Deutsch, Deputy President
Decision date: 14 September 2012
Sydney
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.
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