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Usually a DIS will not be published until all appeals have ended and there is a final decision.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

• Decision impact statements (a list of DIS available on our Legal Database)