• Decision impact statements

    The ATO publishes decision impact statements (DIS) in significant court and tribunal decisions. DIS were introduced in October 2006 in response to recommendations made by the Inspector-General of Taxation in the Review of Tax Office Management of Part IVC litigation released on 7 August 2006. The statements provide information for taxpayers and advisers on the ATO's view on the implications of a particular decision. Ordinarily, a DIS will not be published until all appeals have been concluded and there is a final decision. In some circumstances, an Interim DIS may be published if appropriate.

    DIS provide information on:

    • details of the case itself
    • brief summary of facts
    • issues decided by the court or tribunal
    • relevant legislation and case law
    • relevant rulings and determinations
    • ATO view of decision and administrative treatment
    • implications of current public rulings and determinations and ATO's Law Administration Practice Statements.
    • DIS can be accessed at Decision impact statements.
      Last modified: 15 Feb 2013QC 26462