A.10.1 The case management procedures where a court or tribunal decision is handed down are as follows:

  • Step 1: The LSB area receives notification from a court or tribunal that a decision is about to be handed down.
  • Step 2: If time permits, the LSB case manager convenes a pre decision Strategic Internal Litigation Committee (SILC) meeting with various internal Tax Office stakeholders.
  • Step 3: Once a decision is handed down:
    • The LSB case manager arranges for a copy of the relevant decision to be circulated to relevant Tax Office internal stakeholders on the day of receipt;
    • The LSB case manager convenes a decision SILC within 24 hours. This SILC is to:
      • implement a mitigation strategy for the case;
      • approve media briefs for the decision;
      • review implications of the decision for the Tax Office; and
      • where appropriate, consider adverse decision processes.
  • Step 4: The LSB case manager prepares a case summary of the decision within two¬†working days for strategically important litigation and within seven days for other decisions.
  • Step 5: The LSB case manager prepares an adverse decision report within seven¬†days of the decision being handed down, if the decision is wholly or partly favourable
  • Step 6: The LSB case manager convenes a post decision SILC within one of the following time frames:
    • Within five days of the decision (for an adverse or partially adverse decision);
    • Within five days of any appeal lodged by the taxpayers against the decision; and
    • Within 28 days for all other cases.
  • Step 7: The post decision SILC considers whether there are any flow-on effects from the decision, including risks that arise and whether any changes need to be made to relevant legislation or rulings. Responsibilities for addressing each of these effects are to be assigned at this SILC.
  • Step 8: If the case is an adverse decision, the decision to appeal must be made by either a Deputy Chief Tax Counsel who has responsibility for the particular tax area involved in the appeal or by the First Assistant Commissioner (Aggressive Tax Planning) (in cases involving tax avoidance).
  • Step 9: Where the case is appealed an appeal SILC is convened no later than a week before the appeal period or cross period expires. This SILC will consider matters such as the basis for the appeal , whether further evidence should be lodged and what actions the Tax Office may need to do pending the appeal (for example, as regards issuing of assessments while the appeal is outstanding).