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Rebates and incentives - The road beyond AP Group paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 04 Sep 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • heavy traffic: the long road to resolving the GST implications of payments to motor vehicle dealers
  • the first lap: AP Group in the Tribunal
  • the chequered flag? AP Group in the Full Federal Court
  • post-race analysis: the ATO draft ruling on motor vehicle incentives
  • off the road: rebates and incentives beyond the motor vehicle industry.

Author profiles

Andrew Orme
Andrew Orme is the Deputy Commissioner for Objections and Review, the area that conducts independent reviews and decides objections to ATO decisions. Objections and Review contributes to trust and confidence in the tax system by objectively reviewing tax and superannuation decisions to deliver the right outcomes under the law. Andrew believes that impartiality, integrity and professionalism are essential in achieving an effective review system, and that the quality of communication has an important role to play in dispute resolution. Prior to taking up this role, Andrew was the Deputy Chief Tax Counsel heading up the ATO’s Public Advice and Guidance programme. Andrew started his tax career at Clayton Utz and prior to joining the ATO he also worked as a policy analyst at Treasury. - Current at 21 November 2023
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Jenny Lin
Jenny Lin is an Assistant Commissioner leading the ATO’s Private Wealth Risk & Strategy area, focusing on identifying and addressing tax risks to improve the tax performance of Australia’s privately owned and wealthy groups. She also leads Private Wealth’s Adviser Strategy and Data & Analytics programs. Jenny began her career in GST policy and law design at Treasury before joining the ATO in 2012, and has held roles across Superannuation & Employer Obligations, Tax Counsel Network and Service Delivery within the ATO. - Current at 17 November 2025
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This was presented at 2014 National GST Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Speed update

Author(s):  Bill CANNON,  Kasey MacFarlane,  Matthew NICHOLLS

Materials from this session:

Current issues in the financial services space - paper (i) - enterprise

Author(s):  Rodger MUIR,  Sasha Meakins

Materials from this session:

Current issues in the financial services space - paper (ii) - item 32

Author(s):  Rodger MUIR

Materials from this session:

Living with change: Case study

Author(s):  Kevin O’Rourke,  Raj Srikhanta

Materials from this session:

Rebates and incentives - The road beyond AP Group

Author(s):  Andrew ORME,  Jenny Lin

Materials from this session:

Managing interaction and information flow with the ATO

Author(s):  Angelina Lagana,  Carmen MCELWAIN

Materials from this session:

International developments

Author(s):  Michael EVANS

Materials from this session:

Further details about this event:

 

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