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Magistrates Court (Civil Division) Rules 1998
146AGoods and services tax
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### 146A Goods and services tax
> [*\[Rule 146A Inserted by S.R. 2003, No. 17, Applied:09 Apr 2003\]*](/view/html/inforce/2003-04-09/sr-2003-017#GS16@EN) A bill of costs may include as a disbursement an amount referable to tax paid or to be paid under the [A New Tax System (Goods and Services Tax) Act 1999](/view/html/inforce/2026-04-12/act-1999-999) of the Commonwealth and the registrar is to make such allowance as is appropriate for the impact of the GST, within the meaning of that Act, on the bill of costs.