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On 30 June 2010, the ATO issued Decision Impact Statements in relation to the following, all of which the ATO says were decided "on their own particular facts":

2007/2955 Day, Terry Kenneth and FCT [2010] AATA 300; 2010 ATC 10-133
2008/228-244 Mano, Sara and FCT 2010 AATA 289; 2010 ATC 10-134
2009/2865, 4347-4355 Horrocks, Mark and FCT [2010] AATA 307


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