home home File & pay taxes home Appeals home Publishing your decision Publishing your decision

When are decisions published?

A determination will be published when all of the following criteria are met:

  1. The decision is a well-reasoned application of the law to a specific set of facts.
  2. The decision addresses only the law and facts necessary to resolve this case.
  3. The decision is needed to:

    1. Provide guidance on a previously unaddressed area of the law, and to articulate the Department’s current policy;
    2. Apply the law to a significantly different set of facts;
    3. Overrule a published determination; or
    4. Provide a better or more current articulation on how the law should be interpreted.
  4. The decision can be effectively sanitized, or the taxpayer will grant a waiver of the secrecy clause.


<  Previous   Ι    Table of Contents   Ι    Next