The ATO should communicate the reason for withdrawing or changing any precedential documents which convey its approach to the law.
We agreed with this recommendation and implementation was completed on 21 March 2014.
Prior to this recommendation the ATO already had an established process of publishing information about withdrawal and changes to most precedential documents, such as rulings, practice statements, etc.
The ATO also expressly designates, by schedule, certain other more general publications as ‘precedential’. This schedule of documents containing precedential ATO views (the schedule) was the only type of precedential documents where changes were not communicated. We have updated the schedule to ensure contact officers are up-to-date and current and archived documents have been delineated. Processes have been updated to introduce ‘point-in-time’ functionality for schedule documents. PS LA 2003/3 Precedential ATO view was updated to include a requirement to clearly communicate changes to all precedential ATO view documents. These changes been communicated to contact officers for schedule documents and web publishers.