Significant technical issues

Strategic litigation

Strategic litigation refers to our most significant cases - generally matters whose progress or outcomes are of particular interest to the Commissioner and the community.

These cases may include cases where the revenue at risk is significant; where there is a significant compliance risk; likely to attract media interest (for example, prominent people or sensitive issues); raising a contentious question of law; before the High Court, the Full Federal Court or a State Court of Appeal; or involving general anti-avoidance provisions.

Strategic litigation also includes matters funded under the test case litigation program. The test case litigation program provides financial assistance to taxpayers whose litigation is likely to be important to the administration of Australia's revenue and superannuation systems.

Where a court or tribunal hands down a decision in a significant case, we publish a decision impact statement informing the community of our view of the decision, including any implications for our interpretation or administration of the law.