The pilot receiving instruction reported that the flight was a cross-country instructional flight in preparation for a commercial pilot certificate. The flight progressed uneventfully to several airports and returned to the original departure airport. The pilot and flight instructor discussed the approach to the airport and decided on a straight-in approach. When they descended to about 1,000 ft above ground level (agl), the turbulence intensified. The pilot flew the approach manually, at 60 to 65 kts., and maintained a stable glidepath using the precision approach path indicator (PAPI) to aid guidance. At 400 ft agl a rapid sink rate started and the pilot added power to regain the glideslope. When the airplane crossed the runway threshold, the pilot reduced engine power to idle and initiated a flare. A gust of wind caused momentary instability, and she called “go-around” and added power to initiate a go-around. Just as she did this, the flight instructor pulled aft on the control stick, but no positive transfer of control occurred. The airplane’s nose pitched up abruptly which resulted in a tail strike, aerodynamic stall, and right-wing drop. In an earlier telephone interview with the pilot, she said that during the landing approach, the autopilot was disengaged about 1,000 ft agl. Just as they were about to touch down, a gust of wind caused the approach to become unstable, and she applied power to go-around when the CFI took control of the airplane. She noted that she did not hear a “my airplane” command or similar. The CFI pulled back on the controls and she thinks the airplane stalled and it also struck the ground tail first. When asked if there were any mechanical problems with the airplane, she said there were not any. During a telephone interview with the flight instructor, he stated that the approach to the runway was a little “rocky” due to winds, and just as they were about to touch down, a gust of wind caused the airplane to balloon up. He said the pilot did not recover and he did not react quickly enough, and the airplane struck the runway. When asked if there were mechanical issues with the airplane, he said there were none. The flight instructor did not submit a written report of the accident. The airplane sustained substantial damage to the fuselage.