GST implications for the recovery of legal costs

Jackson, Sheryl M. & Garrett, Paul (2007) GST implications for the recovery of legal costs. Australian GST Journal, 7(8), pp. 85-95.


If a party entitled to recover costs has received an input credit for GST purposes, the question arises as to whether the amount recovered by the party who has obtained the input credit should be reduced by the amount of the input tax credit, to ensure that party does not make a profit, consistent with the priniciple that the primary purpose of an award of costs is to indemnify the successful party. The answer may vary, depending upon the nature of the costs and the basis on which they are assessed. It may also depend upon the specific requirements of the legislation and rules of court in each jurisidiction. This articles explores the GST implications for the recovery of legal costs in Australian jurisdictions, and includes analysis of relevant unreported costs decisions.

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ID Code: 11208
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: recovery of costs, indemnity principle, basis of assessment, GST implications for recovery of costs, Hennessey Glass, Merringtons
ISSN: 0814-673X
Subjects: Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Taxation Law (180125)
Divisions: Current > QUT Faculties and Divisions > Faculty of Law
Copyright Owner: Thomson Legal and Regulatory Ltd
Deposited On: 19 Dec 2007 00:00
Last Modified: 22 Jun 2017 03:19

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