GSTD 2011/1 - Goods and services tax: Goods and services tax: is an ex gratia payment by an insurer in response to a claim under an insurance policy a payment made 'in settlement of a claim'?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s19.5
Taxation Administration Act 1953 (Cth)

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Edwards v Skyways Ltd	[1964] 1 All ER 494; [1964] 1 WLR 349		United Kingdom	circa 1964	LexisNexis	91
Street v Royal Exchange Assurance	(1914) 111 LT 235		United Kingdom	circa 1914		2

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