Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 7 Compulsory third party insurance
A New Tax System (Goods and Services Tax) Act 1999
8 At the end of section 79-90
(a) in compliance with a judgment or order of a court relating to a claim by an *operator of a compulsory third party scheme exercising rights to recover from another entity in respect of a settlement made under the scheme, an entity makes a payment of *money, makes a supply, or makes both a payment of money and a supply; and
(b) had the payment or supply been made in the absence of such a judgment or order, it would have been a settlement of a claim made in exercising rights to recover from another entity in respect of a settlement made under the scheme;
the payment or supply is treated as having been made in settlement of the operator's claim made in exercising those rights.