ATO Practice Statement Law Administration

PS LA 1998/6 (Withdrawn)

SUBJECT:	Public rulings: implementation issues

• This Practice Statement is withdrawn from 14 May 2004.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status: may be released

STATEMENT

1. The practical implementation of decisions set out in public rulings is a matter for each Business Line. Tax Counsel Network (TCN) members are to assist by questioning and taking an interest in implementation issues. However, it is the relevant Business Line's responsibility to address and resolve them.

2. Issues to be considered in each case may include:

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how past, transitional and future cases will be handled;

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what administrative processes are needed;

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the application of penalties - are alternative views, particularly those covered in the ruling, accepted as a reasonably arguable position, etc; and

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what other approaches will complement the public ruling (e.g. other forms of advice, enforcement activity, etc.).

EXPLANATION

3. Advising the ATO position through our public rulings is only part of the process in encouraging voluntary compliance. How we implement that position also plays a significant role.

4. In many cases it will be appropriate to use the public ruling document itself to set out our implementation proposals. Public rulings should be helpful documents for ATO staff, taxpayers and tax practitioners, not 'dry' statements of our view of the law - they should answer questions, not raise them. Business Line authors of public rulings (and their managers) need to ensure that all implementation issues are raised with the TCN approving officer and an attempt is made to address them in the draft public ruling.

5. The use of the public ruling document will not always be the best or most effective approach. Alternative or supplementary approaches will sometimes be needed. Where technical clearance is needed on any supplementary material, this is to be provided by the approving officer for the relevant public ruling, as a part of finalising that work.

Date of Issue: 17 December 1998

Date of Effect: 17 December 1998

File 98/541-8

Subject References:
public rulings
drafting
TCN

FOI number: I 1018089 Authorised by:
Second Commissioner D'Ascenzo