Published on 10 Sep 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper addresses recent developments in LPP and the ATO's adminstrative guidelines on access to accountants' working papers, including:
- what is LPP and why is it relevant?
- what are the administrative guidelines and how do they differ from LPP?
- why is LPP important in a tax context?
- why aren't accountants privileged?
- can the guidelines be enforced?
- consideration of LPP and the guidelines in the context of real life examples.
Caryn VAN PROCTOR
Current at November 2008 Current at 10 November 2008
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Current at 19 November 2004
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