The interaction between GST and court judgments and settlements have caused legal practitioners headaches for a number of years.  The ruling issued by the Commissioner (GSTR 2001/4) has provided a useful and practical insight into how the Commissioner seeks the role of GST in this environment.

It is now about ten years since the ruling was issued and it is timely to consider how the ruing has stood up to judicial consideration.

The attached paper seeks to outline the fundamental principles in the ruling and considers a number of cases dealing with GST and damages, judgments and costs.