Law Administration Practice Statement PS LA 2003/9
Online Resource Centre for Law Administration
Date of issue: 22 September 2003
Date of effect: 22 September 2003
Draft: False
Withdrawn: False

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. | 2. Technical decisions: 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. • provision of binding advice, such as private, public and oral rulings and administratively binding advice • written guidance • compliance activities (such as audits), and • objections. | 3. Requirement to use ORCLA: You must: • use ORCLA if you are involved in technical decision-making • follow any business line specific policies that link from ORCLA. • use ORCLA if you are involved in technical decision-making • follow any business line specific policies that link from ORCLA. | 4. Currency of 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 You must not rely on paper copies of ORCLA pages as these may be outdated.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). | 5. Maintenance of ORCLA: 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. | 6. More information: For more information, see: • About ORCLA (link available internally only) • ORCLA contents and sitemap (link available internally only). • About ORCLA (link available internally only) • ORCLA contents and sitemap (link available internally only).

Other references: About ORCLA (link available internally only) ORCLA contents and sitemap (link available internally only) Updates to ORCLA content (link available internally only)

Additional content:
Content checked for currency and accuracy. | Updated in line with current ATO style and accessibility requirements. | Updated to new LAPS format and style. | Formatting updated to current LAPS style. | Removed references to procedures and instructions. | Revised and tightened language to improve clarity of the policy. | Updated to current style guide and updated legislative references. | 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. | Update reference from section 37 to section 105-60. | File 03/12555; 1-4X8X1S0; 1-14EWDIO6