837A
In forceGoods and services tax
Part 34Fees and costs
Division 3Costs
837A Goods and services tax
An amount referable to tax paid or to be paid under the A New Tax System(Goods and Services Tax) Act 1999 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.
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