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Common law legal professional privilege - implied waiver

Publication date: 01 Sep 01 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol 30, no 3

Pages: pp.153-164

Abstract:
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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Author profile

James Momsen
James is a Barrister, Selborne Chambers. - Current at 01 June 2009
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