ATO Practice Statement Law Administration
PS LA 2003/9
| SUBJECT: | The Online Resource Centre for Law Administration (ORCLA) |
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| PURPOSE: | To prescribe the mandatory use of ORCLA by all tax officers involved in technical decision making. |
This version is no longer current. Please follow this link to view the current version. |
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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 | |
| STATEMENT | |
| Business line supplementary policy and procedures | |
| Status of linked documents | |
| Currency of ORCLA | |
| EXPLANATION | |
| 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. |
STATEMENT
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.
2. Tax officers who carry out technical decision making must follow the policies and procedures set down in ORCLA.
3. ORCLA may be accessed via the link available in the Other references section at the end of this practice statement.
Business line supplementary policy and procedures
4. Tax officers must follow any of their business lines' supplementary policy and procedures that are incorporated in ORCLA.
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
7. The online version of ORCLA is the only current version of ORCLA. Tax officers must check the online version for updates before finalising their work.
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.
9. Tax officers who have any concerns about the accuracy or currency of the material in ORCLA 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.
EXPLANATION
11. ORCLA contains or links to the corporate policies and procedures, as well as business lines' supplementary policies and procedures (where relevant), on:
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- Division 359 (Private rulings) and Division 358 (Public rulings) of Shedule 1 to the Taxation Administration Act 1953 (TAA).
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- indirect tax private and public rulings
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- administratively binding advice
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- advice about proposed changes to tax laws
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- written guidance
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- oral rulings, and
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- 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
13. The following documents are to be treated as part of ORCLA and are linked from it:
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- the Public Rulings Manual, and
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- oral ruling policies and procedures.
Amendment history
| Date of amendment | Part | Comment |
|---|---|---|
| 18 April 2013 | Contact details | Updated. |
| 19 December 2012 | Generally | Updated to current style guide and updated legislative references. |
| Contact details | Updated. | |
| 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
Related Practice Statements:
PS LA 2002/17
PS LA 2004/6
PS LA 2005/24
PS LA 2008/3
Other References:
ORCLA (internal link only)
Subject References:
ATO Advice Manual
ATO AM
Advice
Objections
Provision of advice
Legislative References:
TAA 1953 Sch 1 105-60
TAA 1953 Sch 1 Div 358
TAA 1953 Sch 1 Div 359
TAA 1953 Sch 1 Div 360
Taxation Administration Act 1953 Pt IVC
Mike Bond
Assistant Commissioner
Law Practice Improvement Projects
Law and Practice
| Date: | Version: | |
| 22 September 2003 | Original statement | |
| You are here | 19 December 2012 | Updated statement |
| 28 August 2013 | Updated statement | |
| 29 March 2018 | Updated statement |