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Edited version of your written advice
Authorisation Number: 1051377624562
Date of advice: 25 May 2018
Ruling
Subject: Entitlement to claim the GST paid on the legal and associated costs relating to litigation
Question
Is a company entitled to claim the GST paid on the legal costs and associated costs in relation to litigation where it is a party to that litigation?
Answer
No. To be entitled to claim the GST paid on the acquisitions of legal services the acquisitions to the Company should be creditable.
In this case the Company did not provide any consideration in relation to its acquisitions of legal services. Consequently the acquisitions are not considered to be creditable as such the Company cannot claim the related input tax credits.