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The primacy of client privilege: Designing a statutory tax advice privilege for accredited non-lawyer tax advisors

Published on 01 Sep 14 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

There are several types of professional groups that provide tax advice in Australia: lawyers, accountants, and financial advisors, many of whom are registered tax agents. In many cases, the type of advice provided is the same; however, currently whilst lawyers can extend to their clients a blanket legal professional privilege (“LPP”) over confidential tax advice, clients of non-lawyer tax advisors (“NLTAs”) are presently only granted an administrative concession by the Australian Taxation Office (“ATO”) and then only over a limited range of documents.

This article argues in favour of the enactment of a separate statutory tax advice privilege in Australia for accredited NLTAs and suggests a framework for determining which taxation professionals should be able to offer a tax advice privilege to their clients.

Author profiles:

Author Photo - Dale Pinto CTA-Life
Prof Dale Pinto CTA-Life
is currently Acting Dean of the Curtin Law School and is a Professor of Taxation Law and Head of the Taxation Department of the Curtin Law School at Curtin University. He is Vice-President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Tax Adviser and Life Member of the Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers, and is on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. Dale is the Chair of the Tax Institute's National Education Quality Assurance Board and is a member of TEQSA's Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the National Tax Practitioners Board and is a current member of the Board of Taxation's Advisory Panel and the ATO's Tax Technical Panel (Superannuation), as well as the Tax Institute's Technical Committees (Superannuation, Not-for-Profit Organisations and Large Business and International). Current at 05 February 2016 Click here to expand/collapse more articles by Dale PINTO.
 
Nicole Wilson-Rogers
Nicole is a Lecturer in Taxation Law and Taxation Principal Researcher, Applied Law and Policy Area of Research Excellence, School of Business Law and Taxation, Curtin University of Technology, Perth, Australia. Current at 01 September 2008 Click here to expand/collapse more articles by Nicole WILSON-ROGERS.

Annette Morgan CTA
Annette is a lecturer at Curtin University within the Taxation Area who prior to joining Curtin on a full time basis in early 2011 was employed as a Senior Tax Manager in a Perth based accounting firm. Annette has extensive experience in all areas of taxation gained from more than 25 years working within the taxation profession. Annette is a CTA, FCPA and holds a Masters in Taxation. Annette is also the Deputy chair of the Tax Institutes WA Professional Development committee. Current at 17 May 2016 Click here to expand/collapse more articles by Annette Morgan .
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