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Decision impact statements

Learn about when decision impact statements are issued and what they include.

Last updated 27 August 2020

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Usually a DIS will not be published until all appeals have ended and there is a final decision.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