Common law legal professional privilege - implied waiver
01 Sep 01 |
AUSTRALIAN TAX REVIEW
Issue: Vol 30, no 3
Revenue practitioners are frequently called upon to respond on behalf of taxpayer clients to notices issued by the Commissioner pursuant to s 264 of ITAA 36. Legal professional privilege can be claimed by the client in the absence of waiver. This article examines some of the issues associated with an inadvertent waiver of the common law principle by the client.
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James is a Barrister, Selborne Chambers.
- Current at
01 June 2009