A New Tax System (Goods and Services Tax) Act 1999
79‑90 Effect of judgments and court orde79‑90 Effect of judgments and court orders
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79‑90 Effect of judgments and court orders
(1) If: (a) a judgment or order of a court relates to a claim for compensation under a *compulsory third party scheme; and (aa) an entity makes one or more of the following in compliance with the judgment or order: (i) a payment of *money; (ii) a payment of *digital currency; (iii) a supply; and (b) had the payment or supply been made in the absence of such a judgment or order, it would have been a *CTP compensation payment or supply or a CTP ancillary payment or supply; the payment or supply is treated as having been a CTP compensation payment or supply or a CTP ancillary payment or supply. (2) If: (a) a judgment or order of a court relates to a claim by an *operator of a compulsory third party scheme exercising rights to recover from an entity in respect of a settlement made under the scheme; and (aa) an entity makes one or more of the following in compliance with the judgment or order: (i) a payment of *money; (ii) a payment of *digital currency; (iii) a supply; and (b) had the payment or supply been made in the absence of such a judgment or order, it would have been a settlement of a claim made in exercising rights to recover from an entity in respect of a settlement made under the scheme; the payment or supply is treated as having been made in settlement of the operator’s claim made in exercising those rights.