Legal Services Branch Instruction Bulletin

LSB IB 2013/1

Role of LSB Instruction Bulletins

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Purpose:

To advise all officers in LSB of the role of LSB Instruction Bulletins and that it is mandatory for LSB officers to follow them

Stream:

All

Background

1. From time to time, the SES officers in Legal Services Branch (LSB) will issue a LSB Instruction Bulletin.

2. LSB Instruction Bulletins enable the SES officers in LSB to give timely instructions to LSB officers as to how they should perform aspects of their litigation work.

3. LSB Instruction Bulletins may be amended or withdrawn as required.

4. This instruction bulletin sets out the role of LSB Instruction Bulletins, to whom they apply and what action should be taken where a LSB officer considers that the Instruction Bulletin is contrary to an existing instruction of the Commissioner of Taxation.

Instruction

5. All LSB officers must comply with a LSB Instruction Bulletin.

6. LSB Instruction Bulletins are issued by SES officers in LSB. They are subordinate to all directions issued under the authority of the Commissioner of Taxation including Taxation Rulings, Law Administrative Practice Statements and Corporate Management Practice Statements.

7. If a LSB officer considers that a LSB Instruction Bulletin is contrary to an existing instruction of the Commissioner, the LSB officer must escalate their concerns through their immediate manager to a SES officer in LSB.

8. If following the escalation process, it is established that the LSB Instruction Bulletin is contrary to an existing instruction of the Commissioner, the SES officer in LSB will give the appropriate instructions so that the Commissioner's instruction is followed. The SES officer will take action as appropriate to amend or withdraw the LSB Instruction Bulletin.

Approved by:

Assistant Commissioner, Legal Services Branch

Date of decision:  Immediate

Date of publication:  28 May 2013