GST – Court awards and out-of-court settlements

This interpretation statement considers whether court awards and out-of-court settlements will be subject to GST.  This may occur if the court award or settlement is consideration for a supply made by the person receiving the court award. 

This fact sheet accompanies the draft interpretation statement: GST – Court awards and out-of-court settlements, which discusses whether court awards and out-of-court settlements give rise to a GST liability.  This liability may occur if the award or settlement is consideration for a supply made by the person receiving the payment.

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