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Usually a DIS will not be published until all appeals have ended and there is a final decision.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.
- Decision impact statements (a list of DIS available on our Legal Database)