Fehlende oder falsche Abrechnung von Herstellerprämien
Definition
The ATO treats manufacturer incentive payments (including fleet, retail, run‑out and volume bonuses) as taxable supplies, requiring accurate identification and invoicing by the dealer.[5] In practice, dealers rely on OEM portals, emailed statements and ad‑hoc spreadsheets to reconcile expected incentives vs payments across dozens of campaigns and tiers. Where finance & admin teams fail to match all eligible vehicles to the correct program parameters or miss a claim deadline, the dealer permanently forgoes that income. In addition, incentives that are received but not coded to the correct GL accounts or models understate vehicle gross and distort sales performance reporting. Industry consulting work in Australia commonly uncovers 0.3–0.8% of new‑vehicle turnover in unclaimed or mis‑allocated incentives for multi‑franchise dealerships (logic based on typical bonus structures and volumes). For a dealer group selling AUD 80–100m annually, this equates to approximately AUD 240,000–800,000 of revenue leakage per year.
Key Findings
- Financial Impact: Quantified: 0.3–0.8% of new‑vehicle revenue lost, typically AUD 240,000–800,000 per year for a dealer group with AUD 80–100m sales, plus 10–20 hours/month of manual rework.
- Frequency: Monthly to quarterly, aligned with OEM program settlement cycles and ATO BAS periods.
- Root Cause: Fragmented OEM incentive schemes; manual spreadsheet reconciliation; lack of central data on VIN‑level eligibility; weak link between DMS, OEM portals and accounting; limited understanding of GST treatment of third party incentive payments.
Why This Matters
The Pitch: Retail motor vehicle dealers in Australia 🇦🇺 waste AUD 150,000–400,000 per year in unclaimed or mis‑coded manufacturer incentives and holdbacks. Automation of program eligibility checks, claim submission and bank/GST reconciliation eliminates this risk.
Affected Stakeholders
Dealer Principal, Financial Controller, CFO (Dealer Group), OEM Regional Manager, Dealership Accountant, Sales Administration Manager
Deep Analysis (Premium)
Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Evidence Sources:
- https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/motor-vehicle-and-transport/motor-vehicle-incentive-payments
- https://212f.com/au/case-studies/automotive-aftermarket-incentive-program/
- https://incremental.com.au/blog/dealer-incentive-program/
Related Business Risks
Fehlende oder falsche GST‑ und FBT‑Behandlung von Herstelleranreizen
Verzögerte Zahlung von Herstellerboni und Holdbacks
Kosten durch mangelhafte Gebrauchtwagenzertifizierung
Nicht abgerechnete Zusatzleistungen bei Gebrauchtwagenprüfungen
Produktivitätsverlust durch manuelle Fahrzeuginspektionen
Verlorene Verkäufe durch langsame oder unklare CPO-Inspektionsprozesse
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