TASIn ForceRegulation
Supreme Court Rules 2000
837AGoods and services tax
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### 837A Goods and services tax
> [*\[Rule 837A Inserted by S.R. 2000, No. 105, Applied:26 Jul 2000\]*](/view/html/inforce/2000-07-26/sr-2000-105#GS7@EN) [*\[Rule 837A Substituted by S.R. 2015, No. 99, Applied:06 Jan 2016\]*](/view/html/inforce/2016-01-06/sr-2015-099#GS8@EN) 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-9999-999) of the Commonwealth is not to be included in the bill of costs for taxation unless the party in whose favour the costs order operates can show that there is no entitlement to an input credit in respect of the tax.