It's not subsidised by Skoda. It's not like they are paying $3.8k in stamp duty and registration costs but only billing you $2.3k. They have merely reduced the dealer delivery gouge compared to Hyundai. And if your dealer is not willing to move, find another dealer. A Sydney dealer was willing to give me $37k for a vRS with metallic paint as the only option. $35.5k for a a Ambition Plus is really expensive.