Practice Statement Law Administration
PS LA 2003/9The Online Resource Centre for Law Administration (ORCLA)
This document has changed over time. View its history.
|TABLE OF CONTENTS||Paragraph|
|1. What is the Online Resource Centre for Law Administration?|
|2. What are technical decisions?|
|3. Who should use ORCLA?|
|4. Currency of ORCLA|
|5. Who maintains ORCLA?|
|6. Updates to ORCLA|
|7. More information|
|This practice statement is an internal ATO document, and is an instruction to ATO staff.
Taxpayers can rely on this practice statement to provide them with protection from interest and penalties in the following way. If a statement turns out to be incorrect and taxpayers underpay their tax as a result, they will not have to pay a penalty. Nor will they have to pay interest on the underpayment provided they reasonably relied on this practice statement in good faith. However, even if they don't have to pay a penalty or interest, taxpayers will have to pay the correct amount of tax provided the time limits under the law allow it.
This Law Administration Practice Statement prescribes the mandatory use of the Online Resource Centre for Law Administration by all ATO staff involved in technical decision making.
1. What is the Online Resource Centre for Law Administration?
2. What are technical decisions?
- provision of binding advice, such as private, public and oral rulings (includes administratively binding advice)
- written guidance
- compliance activities (such as audits)
3. Who should use ORCLA?
If you are involved in the development of public rulings, you must follow the Public advice and guidance manual, which is to be treated as part of ORCLA.
4. Currency of ORCLA
If you have any concerns about the accuracy, currency or applicability of the material in ORCLA, you should email the ORCLA Reference Group mailbox.
For proposed changes to material relating to Interpretative Assistance, you must follow the IA capability policy change process (see link to the Interpretive Assistance change framework in the More information section).
5. Who maintains ORCLA?
6. Updates to ORCLA
You should notify the ORCLA Reference Group if you:
- identify content that should be, but is not, included
- have concerns about the accuracy of material
- identify errors.
7. More information
- About ORCLA (link available internally only)
- View the ORCLA content and sitemap (link available internally only)
- Public advice and guidance manual (link available internally only)
- Interpretive Assistance change framework (link available internally only)
|Date of amendment||Part||Comment|
|29 March 2018||All||Updated to new LAPS format and style|
|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
File 03/12555; 1-4X8X1S0
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