This interpretation statement considers whether court awards and out-of-court settlements will be subject to GST. This may occur if the court award or settlement is consideration for a supply made by the person receiving the court award. 

This fact sheet accompanies the draft interpretation statement: GST – Court awards and out-of-court settlements, which discusses whether court awards and out-of-court settlements give rise to a GST liability. This liability may occur if the award or settlement is consideration for a supply made by the person receiving the payment.

CA ANZ suggests some aspects of the item be reviewed and clarified with additional references.