Law Administration Practice Statement PS LA 2001/8
ATO interpretative decisions
Date of issue: 8 June 2007
Date of effect: 8 June 2007
Draft: False
Withdrawn: True

1. ATO interpretative decisions: An ATO interpretative decision (ATO ID) is a summarised version of a decision we have made on the application of the law [1] to a particular situation. We issued ATO IDs between 2001 and 2016. | 2. Why we have ATO IDs: ATO IDs set out a precedential ATO view, as explained in Law Administration Practice Statement PS LA 2003/3 Precedential ATO view . We produce precedential ATO views to ensure we provide consistent interpretative decision-making. You must search for existing precedential ATO views and those being prepared when resolving interpretative issues. You must follow an ATO ID where: • in your judgment, there is no material difference between the facts of the issue you are making a decision on and the facts of an existing ATO ID, and • you are satisfied that the application of the precedential ATO view set out in the ATO ID will result in a correct decision. [2] • in your judgment, there is no material difference between the facts of the issue you are making a decision on and the facts of an existing ATO ID, and • you are satisfied that the application of the precedential ATO view set out in the ATO ID will result in a correct decision. [2] An interpretative issue is one where the application of the law is not straightforward. An exercise of a discretion, a conclusion of fact or the determination of a value, for example, would not be an interpretative issue. | 3. Taxpayer reliance on ATO IDs: ATO IDs are publications approved in writing by the Commissioner and therefore offer penalty and interest protection to any taxpayer who might rely on them. [3] | 4. Maintaining the currency of ATO IDs: In line with the requirements of PS LA 2003/3, business lines must have processes in place to ensure ATO IDs, as precedential ATO view documents, are reviewed and (if necessary and in a timely manner) updated, withdrawn and replaced (with an appropriate replacement product), or withdrawn. We no longer prepare new ATO IDs or significantly update existing ATO IDs. Amending ATO IDs - minor updates ATO IDs that require only a minor update, which does not affect the decision or reasons for decision, can be amended. Withdrawing and replacing ATO IDs - substantial updates If an ATO ID requires a substantial update, it should be withdrawn and an appropriate replacement product produced. You should: • consult with your business line's Public Advice and Guidance (PAG) Unit, as listed in PAG - Key contacts (link available internally only), to determine the most appropriate product, and • (if necessary) follow the procedures for developing PAG products in PAG development procedures - end to end (link available internally only). • consult with your business line's Public Advice and Guidance (PAG) Unit, as listed in PAG - Key contacts (link available internally only), to determine the most appropriate product, and • (if necessary) follow the procedures for developing PAG products in PAG development procedures - end to end (link available internally only). As a general rule, an ATO ID should not be withdrawn before the replacement product is published. Withdrawing ATO IDs without replacement In limited circumstances (for example, where the provision which the ATO ID discusses has been repealed but not replaced or the issue covered no longer has sufficient value to warrant the investment in producing the replacement product), the ATO ID may not need to be replaced. Note that normally you should not withdraw an ATO ID where it is still correct. There is no value in doing this. | 5. More information: For more information: • view ATO IDs on ATOlaw (link available internally only) or the Legal database • contact PAG Governance in the Office of the Chief Tax Counsel. • view ATO IDs on ATOlaw (link available internally only) or the Legal database • contact PAG Governance in the Office of the Chief Tax Counsel.

Related practice statements: PS LA 2003/3
Legislative references: TAA 1953 Sch 1 298-20 | TAA 1953 Sch 1 361-5
Other references: PAG - Key contacts (link available internally only) PAG development procedures – end to end (link available internally only)

Additional content:
Updated to explain that we no longer prepare ATO IDs. | Updated maintenance expectations for ATO IDs and when they should be replaced with alternative products. | Included references to Enterprise Knowledge Management procedures for preparing PAG products. | Updated in line with current ATO style and accessibility requirements. | Updated to the new LAPS format and style. | Clarify when an ATO might be prepared in accordance with new PAG guidelines. | Replace reference to ATO ID guidelines with PAG processes. | Format amended for clarity. | Deleted. Requirement for professional accreditation for authorised officers removed. | Revised to clarify that a public ruling should be considered when issue represents a significant risk. | Remove reference to general written advice, following integration of GST rulings system into general rulings provisions. | Update to provide link to ATO ID template in Other References. | Corrected dot point reference to paragraph 27 to paragraph 28. | Updated link to ATO ID Guidelines. | – the protection afforded by ATO IDs, which is set out now in PS LA 2008/3 – responsibilities for reviewing and maintaining ATO IDs, which is set out in PS LA 2003/3 | Content updated as a result of the publication of TD 2011/19 which explains general administrative practice. | References to PMU changed to PTI & PRU. References to Tax Office changed to ATO. Correction of citation of references to related law administration practice statements. | Paragraphs 14, 28, 31 and 29 | References to the Technical Decision Making System (TDMS) updated to refer to Siebel. | Updated reference to CGT. | Instance of when an ATO ID does not need to be prepared deleted. | Updated reference to TCN. | Updated a reference to a related practice statement from PS LA 2001/7 to PS LA 2008/4. Further clarification on publication and preparation of an ATO ID added BSL references updated from OCTC to L&P. | Updated a reference to a related practice statement from PS LA 2001/4 to PS LA 2008/3. | Contact officer details updated. | Updated a related practice statement from PS LA 2001/4 to PS LA 2008/3. | Corrected paragraph reference of PS LA 2003/3 (from paragraph 33 to 35 of that practice statement). | To clarify the issue of what 'no material difference' means and to detail new exceptions to the requirement that ATO IDs are to be published. | [1] Law administered by the Commissioner includes law governing income tax, indirect taxes, fringe benefits tax, withholding taxes, resource rent taxes, superannuation and excise. | [2] If following the ATO ID would result in an incorrect decision, you should escalate the issue as per the process in PS LA 2003/3. | [3] See sections 361-5 and 298-20 of Schedule 1 to the Taxation Administration Act 1953 . | File 2001/7447; 1-5TNXJL2; 1-154YURSS | This practice statement was originally published on 31 March 2001. Versions published from 2 September 2009 are available electronically - refer to the online version of the practice statement. Versions published prior to this date are not available electronically. If needed, these can be requested by emailing TCNLawPublishingandPolicy@ato.gov.au .