• Decision impact statements

    A Decision Impact Statement (DIS) advises the community of the ATO's 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    Usually a DIS will not be published until all appeals have concluded and there is a final decision; however, in some circumstances, we publish an Interim DIS.

    DISs provide 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
    • the ATO view of the decision and administrative treatment
    • implications on current public rulings, determinations and ATO's Law Administration Practice Statements.
    Further information

    Decision impact statements are available from our Legal DatabaseExternal Link, and are listed by calendar year.

    End of further information
      Last modified: 26 May 2014QC 40371