Published on 01 Oct 07
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Legal professional privilege is usually regarded as a rule of evidence. The underlying public policy of the doctrine is often overlooked. This article investigates whether a form of client legal privilege stemming from legal professional privilege should be extended to clients of tax advisers other than lawyers in Australia, following the New Zealand model.
Eva is a Policy Analyst for the Commonwealth Treasury.
- Current at
01 October 2007