Published on 10 Oct 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
A recent UK Supreme Court judgment has confirmed that the common law right to claim legal privilege over legal advice attaches solely to advice provided by legal professionals, and can only be extended to other professionals by legislative enactment. The Commissioner of Taxation provides for some exceptions when exercising his statutory right to access taxpayers’ documents allowing certain documents prepared by external tax advisers, who are not legal practitioners, to remain confidential.
This paper covers:
- an overview of when privilege applies
- circumstances in which privilege is waived
- how the accountants concession operates
- how to deal with ATO questions requesting documents that may be privileged.
Toby is a Tax Partner at Allens. He practises in
corporate and international tax with particular expertise in dispute
resolution, audits, transfer pricing, research and development, and
tax litigation. He advises on mutual agreement procedures, tax
treaty and structuring issues in transfer pricing matters and has
over 17 years of experience in acting for many leading companies
in a wide range of significant audits and tax litigation. These
have included disputes in relation to capital gains tax, complex
restructures and tax consolidation, Part IVA, foreign exchange
transactions, franking credits and the application of different
transfer pricing methodologies.
- Current at
11 February 2014