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Legislating the accountants’ concession: considering the UK and the US experience


The Australian position in relation to the current administrative concession that is known as the accountants' concession (relating to tax advice from accountants) is out of step with many other jurisdictions.

In the July 2011 issue of Taxation in Australia, Joanne Dunne examined the Australian and New Zealand positions, and considered the proposals in a discussion paper issued in April 2011. In this article, the authors consider the position in relation to the protection of tax advice provided by accounting professionals in the United Kingdom and the United States. The relevant legislation, case law and commentary regarding the positions in both of these jurisdictions suggest that there are a number of areas which would require particular consideration in the development of reform in Australia if the UK or the US rules are contemplated as a base for Australian reform.

Author profiles

Elissa Romanin
Elissa is a Lawyer with Minter Ellison. - Current at 23 January 2014
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Joanne Dunne CTA
Photo of author, Joanne DUNNE Joanne is a Tax Partner at Minter Ellison, Melbourne. Joanne has more than 20 years experience in tax in both Australia and New Zealand, including in advising and assisting clients in the e-commerce industry or which have a digital presence in commercial and tax structuring, international tax, residency and source issues, and contract issues. - Current at 23 May 2017
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