GST - Court-awarded costs and disbursements

This interpretation statement considers whether court-awarded costs and disbursements and out-of-court settlement payments for costs and disbursements are subject to GST.

This statement does not consider the GST treatment of court awards and out-of-court settlement payments more generally (eg, payments of damages). For more information on awards and payments made other than for costs and disbursements, see IS 23/07: GST – Court awards and out-of-court settlements.