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.
Judy is a solicitor and legal partner at PwC in Sydney. She is the firm’s National Leader for Tax Litigation and Alternative Dispute Resolution, and also leads the firm’s Charities and Not-for-Profits practice. Judy is well known in the tax and legal profession and has been consistently named in the AFR “Best Lawyers” list for taxation law, litigation and alternative dispute resolution. Judy is a passionate advocate for the benefits of diversity in all its forms. PwC’s market-leading initiatives and policies on diversity, parental leave, mental health support and flexible working arrangements reflect the firm’s commitment to these important issues.
- Current at
08 January 2019