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ATO access to your and your client's documents

Published on 01 Nov 2007 | Took place at Kooyong Tennis Club, Hawthorn , VIC

Usually tax battles end up turning on questions of evidence. This makes evidence gathering a vitally important issue for both sides. Despite its very broad access powers, the ATO's approach in dealing with accountants has been deliberately tempered to give them and their clients some concessions over confidential documents and working papers. Some accountants have equated these concessions to the same protection as lawyer's privilege. But is this "protection" illusory? What can the ATO do, but more importantly, not do? Similarly, what should accountants do, and not do, in terms of protecting their client's privileged documents and their own workpapers and advice?

Get a 20% discount when you buy all the items from this event.

Individual sessions

Protecting your client’s privileged documents

Author(s):  Carmen MCELWAIN

This presentation covers:

1. Protecting your client's privileged documents:

  • What does legal professional privilege mean?
  • What is subject to legal professional privilege and what isn't?
  • What should you do to protect legal professional privilege?
  • Can there be limited waiver of legal professional privilege if you do disclose?
  • Dangers of disclosing legal advice so as to run a RAP argument

2. ATO access to accountants workpapers and advice:

  • What do the ATO Guidelines say?
  • How much protection do they really offer?
  • What the courts have said
  • What should you do when asked by the ATO to provide your advice and workpapers?
  • ALRC recommendation to make accountants tax advice privileged.
Materials from this session:

ATO access to Accountants workpapers and advice

Author(s):  Ashley KING

This presentation covers:

1. Protecting your client's privileged documents:

  • What does legal professional privilege mean?
  • What is subject to legal professional privilege and what isn't?
  • What should you do to protect legal professional privilege?
  • Can there be limited waiver of legal professional privilege if you do disclose?
  • Dangers of disclosing legal advice so as to run a RAP argument

2. ATO access to accountants workpapers and advice:

  • What do the ATO Guidelines say?
  • How much protection do they really offer?
  • What the courts have said
  • What should you do when asked by the ATO to provide your advice and workpapers?
  • ALRC recommendation to make accountants tax advice privileged.
Materials from this session: