Publishing your Rule 100 decision

Publishing criteria

A determination may 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.

Request publication

You may request that your decision be published if it meets the criteria above.