The ATO advises that it is devising a new style and format for Law Administration Practice Statements (LAPS).
The purpose of a LAPS is primarily to provide direction and assistance to ATO staff on approaches to take when performing duties involving the laws the ATO administers.
The ATO says that this new style and format will provide clarity of responsibility and accountability for staff, and the decision at hand. It will make it easier for staff to make decisions based on their judgment and common sense.
The ATO intends to convert LAPS to the new format progressively. Due to the scale of this work, the ATO will rewrite the most commonly used LAPS first and expects all LAPS to be rewritten by October 2016.