GST - Court-awarded Costs and disbursements

Overview

This draft 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). 

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Closes 20 Feb 2026

Opened 19 Dec 2025

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  • Tax technical