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On 20 June 2013 the ATO issued a Practice Statement the purpose of which is to outline the role and function of the ATO's Economist Practice, when accredited economic advice should be obtained, the process to obtain accredited economic advice, and the process to obtain external economic advice: PS LA 2013/2 Provision of accredited economic advice.

Accredited economic advice is advice that has been prepared or assured by the Economist Practice, a unit within the ATO’s Large Business & International business line, which is intended to be sent outside the ATO and/or relied upon for decisions, eg, advice provided in a dispute with a taxpayer.

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