06 Dec 10 Practice Statement on technical discussion papers
On 2 December 2010, the ATO issued Practice Statement PS LA 2010/5 entitled "Technical discussion papers". The purpose of the Practice Statement is to explain:
- when technical discussion papers should be published
- the status of technical discussion papers, and
- the processes for development and finalisation of technical discussion papers
A technical discussion paper is the name given to a formal paper on technical issues which seeks to facilitate consultation between the Australian Taxation Office (ATO) and the community as part of the process of developing a precedential ATO view on an aspect of the taxation or other laws administered by the Commissioner.
The processes outlined in this practice statement apply only to those discussion papers which have a core focus of the formation of a precedential ATO view of the law. So for instance, papers which discuss matters of practice, or which discuss discretionary or administrative issues, are not covered by the practice statement. Also not covered are position papers dealing with the application of the law to particular taxpayers.