Published on 18 Jul 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
LPP is a long-standing common law right which permits a person to refuse to hand over documents incorporating privileged communications in the face of an ATO demand to do so. However, it must be claimed appropriately and not lost by waiver or otherwise.
This podcast covers:
- practical ways to identify privileged communications
- what information do you have to give to the ATO to substantiate LPP claims?
- position of commercial documents containing communications covered by LPP
- waiving privilege – intentionally or unintentionally and disputes over LPP claims.