A New Tax System (Goods and Services Tax) Act 1999
78‑110 Effect of judgments and court ord78‑110 Effect of judgments and court orders
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78‑110 Effect of judgments and court orders
If: (a) an entity makes one or more of the following: (i) a payment of *money; (ii) a payment of *digital currency; (iii) a supply; in compliance with a judgment or order of a court relating to: (iv) a claim under an *insurance policy; or (v) a claim by an insurer in exercising rights of subrogation in respect of an insurance policy; or (vi) a claim for compensation under a *statutory compensation scheme; and (b) had the payment or supply been made in the absence of such a judgment or order, it would have been a payment or supply made in settlement of the claim; the payment or supply is treated as having been made in settlement of the claim.