ATO Practice Statement Law Administration
PS LA 2003/9
|SUBJECT:||The Online Resource Centre for Law Administration (ORCLA)|
|PURPOSE:||To prescribe the mandatory use of ORCLA by all tax officers involved in technical decision making.|
Refer to end of document for amendment history. Prior versions can be requested by emailing TCNLawPublishingandPolicy@ato.gov.au if required.This document has changed over time. View its history.
FOI status: may be released
|TABLE OF CONTENTS|
|Business line supplementary policy and procedures|
|Status of linked documents|
|Currency of ORCLA|
|Linked documents to be treated as part of ORCLA|
|This practice statement is issued under the authority of the Commissioner of Taxation and must be read in conjunction with Law Administration Practice Statement PS LA 1998/1. It must be followed by tax officers unless doing so creates unintended consequences or is considered incorrect. Where this occurs, tax officers must follow their business line's escalation process.|
1. ORCLA is a 'virtual' manual of policies, procedures and other instructions for tax officers who make technical decisions in respect of laws administered by the Commissioner of Taxation. ORCLA replaces the ATO Advice Manual.
Business line supplementary policy and procedures
5. Business lines are responsible for the currency and maintenance of their own material contained in ORCLA, and must submit all proposed changes to the ORCLA Reference Group mailbox in Outlook for editorial approval.
Status of linked documents
6. As a 'virtual' manual, ORCLA refers to documents that are stored elsewhere but accessible from ORCLA. The documents listed in paragraph 13 of this practice statement are to be treated as part of ORCLA, and adherence to their content is also mandatory.
Currency of ORCLA
8. All material changes to ORCLA are recorded in 'What's New' and listed in each document's version control table. Tax officers who require previous versions of updated documents should contact the ORCLA Reference Group.
10. Additionally, where there is any reason to doubt the correctness or applicability of technical information provided in ORCLA, the matter must be escalated for review (together with documented reasons) in accordance with the escalation process of the relevant business line.
- Division 359 (Private rulings) and Division 358 (Public rulings) of Shedule 1 to the Taxation Administration Act 1953 (TAA).
- indirect tax private and public rulings
- administratively binding advice
- advice about proposed changes to tax laws
- written guidance
- oral rulings, and
- Part IVC (Taxation objections, reviews and appeals) of Schedule 1 to the TAA.
12. ORCLA has been designed for ease of use in an on-line environment, and includes various searching options for quick access to information. While there is a strong emphasis on written binding advice it will be progressively expanded to cover all technical decision making in accordance with corporate priorities.
Linked documents to be treated as part of ORCLA
- the Public Rulings Manual, and
- oral ruling policies and procedures.
|Date of amendment||Part||Comment|
|18 April 2013||Contact details||Updated.|
|19 December 2012||Generally||Updated to current style guide and updated legislative references.|
|28 February 2008||Paragraph 11||Added reference to objections
Update references from Part IVAA to Division 358 and from Part IVAAA to Division 359 of Schedule 1 to the TAA.
|Related practice statements||Update references to PS LA 2008/3.|
|1 July 2006||Legislative references||Update reference from section 37 to section 105-60|
|17 July 2004||Contact details||Updated.|
|22 October 2003||Paragraph 10||New.|
Date of Issue: 22 September 2003
Date of Effect: 22 September 2003
ORCLA (internal link only)
ATO Advice Manual
Provision of advice
Law Practice Improvement Projects
Law and Practice