• Decision impact statements

    A decision impact statement (DIS) advises the community of our view on the implications of a particular court or tribunal decision. The statement provides information for taxpayers and advisers.

    Usually a DIS will not be published until all appeals have ended and there is a final decision. In some circumstances we publish an interim DIS.

    DIS provides the following information:

    • details of the case itself
    • a brief summary of facts
    • issues decided by the court or tribunal
    • relevant legislation and case law
    • relevant rulings and determinations
    • our view of the decision and administrative treatment
    • implications on current public rulings, determinations and law administration practice statements.

    See also:

      Last modified: 31 Mar 2017QC 40371