View recent DISs released in 2026 by the Australian Taxation Office (ATO)

Decision impact statements released 27 March 2026

A. AG v Federal Tax Administration 

2C_219/2024 - A. AG v Federal Tax Administration - outlines the Commissioner’s response to a decision of the Federal Supreme Court of Switzerland (Court). This case deals with the fulfillment of a request for information relevant to a transfer pricing audit that the ATO made to the Swiss Federal Tax Administration under Article 25 of the Convention between Australia and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income, with Protocol [2014] ATS 33 (Swiss Convention). The Court held for administrative assistance to be provided by exchange of information under Article 25 of the Swiss Convention, the request for information had to have likely relevance to a transfer pricing review. The ATO considers that this decision demonstrates that the application of Australia's transfer pricing laws in Subdivision 815-B of the ITAA 1997 to the commercial or financial relations of cross-border entities should not limit its ability to request information under tax treaties, where that information is foreseeably relevant to ensuring compliance with those laws. The ATO has reviewed the impact of this decision on related advice or guidance and no changes have been made.