When are decisions published?
A determination will be published when all of the following criteria are met:
- The decision is a well-reasoned application of the law to a specific set of facts.
- The decision addresses only the law and facts necessary to resolve this case.
- The decision is needed to:
- Provide guidance on a previously unaddressed area of the law, and to articulate the Department’s current policy;
- Apply the law to a significantly different set of facts;
- Overrule a published determination; or
- Provide a better or more current articulation on how the law should be interpreted.
- The decision can be effectively sanitized, or the taxpayer will grant a waiver of the secrecy clause.
Previous Ι Table of Contents Ι Next