Discussion Paper: Privilege in relation to tax advice

Member Price: Free

Non Member Price: Free

Publication date: 19 Aug 11

Source: THE TAX INSTITUTE

Abstract:

Our submission considers the current operation of the Commissioner of Taxation’s “Guidelines to accessing professional accounting advisors’ papers” and Chapter 7 of the ATO’s “Access and Information Gathering Manual” (the “accountants’ concession”) and the potential advantages and disadvantages of implementing a statutory protection for tax advice.

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