About technical decision summaries

The Tax Counsel Office will progressively publish technical decision summaries of adjudication (from mid-2021) and private rulings (later in 2021, at the earliest for applications received on or after 1 June 2021) decisions.  Generally, a technical decision summary (TDS) will be published within three months of the final technical decision.

Each TDS will:

  • contain the relevant reasons for the Commissioner’s decision, including arguments considered in reaching the decision
  • preserve customer identity and protect sensitive information
  • include a disclaimer that the TDS is not binding and cannot be relied on and is published as information only.

How you will be involved in the publication of technical decision summaries

Customers who are party to an adjudication or private ruling (or their agents) will be sent a draft summary of the TDS to check it doesn’t breach confidentiality or include any commercially sensitive information. You will be asked to limit any comments to issues of confidentiality or sensitivity only, as we cannot alter the final decision reached.  You’ll have one month to comment. 

Technical decision summaries guidelines

Download the full guidelines, which detail the structured approach for all technical decision summaries. They will be updated as required.