ATO Practice Statement Law Administration
PS LA 2003/9
|SUBJECT:||The Online Resource Centre for Law Administration|
|PURPOSE:||To prescribe the mandatory use of the Online Resource Centre for Law Administration by all ATO personnel 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.
|This law administration practice statement is issued under the authority of the Commissioner and must be read in conjunction with Law Administration Practice Statement PS LA 1998/1. ATO personnel, including non ongoing staff and relevant contractors, must comply with this law administration practice statement, unless doing so creates unintended consequences or is considered incorrect. Where this occurs, ATO personnel must follow their business line's escalation process.|
1. The Online Resource Centre for Law Administration (ORCLA) is an electronic manual of corporate policies for ATO personnel who make decisions in respect of law administered by the Commissioner of Taxation, that is, technical decisions. Law administered by the Commissioner includes law governing income tax, indirect taxes, fringe benefits tax, withholding taxes, resource rent taxes, superannuation and excise.
- private rulings
- written guidance
- administratively binding advice
- compliance activities
4. Technical decisions are also made in the development of public rulings. The Public rulings manual is to be treated as part of ORCLA and must also be followed by ATO personnel involved in the development of public rulings.
Currency of ORCLA
7. Additionally, where there is any reason to doubt the correctness of technical interpretations provided in ORCLA, the matter must be escalated for review (together with documented reasons) to the ORCLA Reference Group mailbox.
8. To progress proposed changes to material relating to Interpretative Assistance, ATO personnel must follow the IA capability policy change process. A link to this process map is provided in the Other References section at the conclusion of this practice statement.
Updates to ORCLA
|Date of amendment||Part||Comment|
|28 August 2013||Throughout||Formatting updated to current LAPS style|
|Generally||Removed references to procedures and instructions|
|Generally||Revised and tightened language to improve clarity of the policy|
|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
ATO personnel includes staff, employees, and officers. ATO personnel also includes contractors where their agreement or contract states that they will comply with ATO policies.
File 03/12555; 1-4X8X1S0
ORCLA (link available internally only)
Public advice and guidance manual (link available internally only)
Interpretive Assistance change frameworkORCLA Reference Group mailbox - ORCLAReferenceGroup@ato.gov.au
Provision of advice
Law Practice Improvement Projects
Law and Practice