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 Ordinarily, a DIS will not be published until all appeals have been concluded and there is a final decision.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.