A New Tax System (Goods and Services Tax) Act 1999
79‑85 Supplies of goods to operators in 79‑85 Supplies of goods to operators in the course of settling claims
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79‑85 Supplies of goods to operators in the course of settling claims
(1) A supply of goods is not a *taxable supply if it is solely a supply made under a *compulsory third party scheme to an *operator of the scheme in the course of settling a claim for compensation made under the scheme. (2) In working out the value of a *taxable supply that is partly a supply of goods made under a *compulsory third party scheme to an *operator of the scheme in the course of settling a claim for compensation made under the scheme, disregard the *consideration to the extent that it relates to the supply of those goods. (3) This section has effect despite section 9‑5 (which is about what are taxable supplies) and section 9‑75 (which is about the value of taxable supplies).