The commissioner is likely to appeal further if a taxpayer who has succeeded in the tribunal is one of many in a similar situation, so success before the tribunal may be followed by the worry of a Federal Court appeal by the commissioner — although normally in such cases the ATO will pay the taxpayer’s costs, even if it succeeds on appeal.

Appeals from the tribunal to the court are not automatic. They can be made only on questions of law (Administrative Appeals Act (Cth) s.44).