An ACNC Decision Impact Statement (DIS) is designed to advise the sector about our view of the implications of court or tribunal decisions where we are a party. A DIS is written for charities, advisers and the public.

Each DIS covers a decision made by the Administrative Appeals Tribunal or a court, relating to administrative decisions we made, such as decisions to refuse to register a charity with a charity subtype, or to revoke the registration of a charity.

Usually a DIS will not be published until all appeals have ended and there is a final decision.

Each DIS sets out:

  • A brief summary of the facts
  • The issues that were decided
  • Our view of the decision
  • The impact of the decision on our guidance.