Published on 01 Nov 07
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
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.