A.P. Group Limited and Commissioner of Taxation

[2012] AATA 617

[2012] AATA 617

Division	TAXATION APPEALS DIVISION
File Number	2011/1981
Re	A.P. Group Limited
APPLICANT
And	Commissioner of Taxation
RESPONDENT

DECISION

Tribunal	Mr S E Frost, Deputy President Professor R Deutsch, Deputy President
Date	14 September 2012
Place	Sydney

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

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

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

   ............[sgd].......................  ...............[sgd]....................

   Mr S E Frost  Professor R Deutsch
   Deputy President  Deputy President