Appeals authorisation framework: classification of High Court decisions directs when to decline or seek Supreme Court review. Classifies High Court decisions not accepted by the tax department into Statements B, C and D, specifying that Statement B covers non-accepted decisions for which Supreme Court appeals are not authorised for reasons such as low revenue or similar pending issues, Statement C covers non-accepted decisions for which appeals have been authorised, and Statement D records cases where leave to appeal was refused by High Courts or special leave was not granted by the Supreme Court; publication of accepted decisions under Statement A is discontinued.