Practice Statement Law Administration
PS LA 2003/9
Online Resource Centre for Law Administration-
This document has changed over time. View its history.
| TABLE OF CONTENTS | Paragraph |
|---|---|
| 1. The Online Resource Centre for Law Administration | |
| 2. Technical decisions | |
| 3. Requirement to use ORCLA | |
| 4. Currency of ORCLA | |
| 5. Maintenance of ORCLA | |
| 6. More information |
| This Practice Statement is an internal ATO document and an instruction to ATO staff. |
This Practice Statement prescribes the mandatory use of the Online Resource Centre for Law Administration by all ATO staff involved in technical decision-making.
1. The Online Resource Centre for Law Administration
The Online Resource Centre for Law Administration (ORCLA) is an electronic manual setting out the policies governing technical decision-making in the ATO. ORCLA is contained in the Enterprise Knowledge Management (EKM) system in myATO.
We use the term 'technical decisions' to describe decisions in the following contexts:
- •
- provision of binding advice, such as private, public and oral rulings and administratively binding advice
- •
- written guidance
- •
- compliance activities (such as audits), and
- •
- objections.
You must:
- •
- use ORCLA if you are involved in technical decision-making
- •
- follow any business line specific policies that link from ORCLA.
The only authoritative version of the policies contained in ORCLA is the electronic version. You must not rely on paper copies of ORCLA pages as these may be outdated.
If you have concerns about the accuracy, currency or applicability of the material in ORCLA, you should provide feedback via the feedback option in EKM.
All material changes to ORCLA pages are recorded in Updates to ORCLA content (link available internally only).
The Office of the Chief Tax Counsel maintains ORCLA. However, business lines are responsible for the maintenance of any business line-specific policies linked from ORCLA.
For more information, see:
- •
- About ORCLA (link available internally only)
- •
- ORCLA contents and sitemap(link available internally only).
Amendment history
| Part | Comment |
|---|---|
| Throughout | Updated to refer to new placement of ORCLA within the EKM system.
Content checked for currency and accuracy. Updated in line with current ATO style and accessibility requirements. |
| Part | Comment |
|---|---|
| All | Updated to new LAPS format and style. |
| Part | Comment |
|---|---|
| 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. |
| Part | Comment |
|---|---|
| Contact details | Updated. |
| Part | Comment |
|---|---|
| Generally | Updated to current style guide and updated legislative references. |
| Contact details | Updated. |
| Part | Comment |
|---|---|
| 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. |
| Part | Comment |
|---|---|
| Legislative references | Update reference from section 37 to section 105-60. |
| Part | Comment |
|---|---|
| Contact details | Updated. |
| Part | Comment |
|---|---|
| Paragraph 10 | New. |
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Date of Issue: 22 September 2003
Date of Effect: 22 September 2003
File 03/12555; 1-4X8X1S0; 1-14EWDIO6
Other References:
About ORCLA (link available internally only)
ORCLA contents and sitemap (link available internally only)
Updates to ORCLA content (link available internally only)
ISSN: 2651-9526
| Date: | Version: | |
| 22 September 2003 | Original statement | |
| 19 December 2012 | Updated statement | |
| 28 August 2013 | Updated statement | |
| 29 March 2018 | Updated statement | |
| You are here | 6 March 2025 | Updated statement |