ATO releases decision impact statement on PepsiCo tax case

The overall framing of the statement is broadly consistent with our expectations given the outcome of the landmark tax case, as highlighted by Paul Sorrell, Jennifer Ta, Keith Swan, Jeremy Capes and Amanda Maguire.

The Australian Taxation Office (ATO) has published its decision impact statement (DIS) on the landmark High Court case of Commissioner of Taxation v PepsiCo Inc & Anor [2025] HCA 30 (PepsiCo). In PepsiCo, the taxpayers were narrowly successful in a 4:3 split decision, with the majority of the High Court dismissing the Commissioner's appeals, finding there to be no royalty withholding tax (RWHT) liability and no application of the diverted profits tax (DPT). Our detailed analysis of the ...

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Authors: Paul Sorrell, Jennifer Ta,

Published Date: 20 March 2026