Published on 01 Aug 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
When the Australian Tax Office seeks access to taxpayer related records one of the most vexed issues is whether accountant's documents have to be produced. The recent Full Federal Court decision in Pratt Holdings Pty Ltd v Commissioner of Taxation  FCAFC 122, 12 May 2004, brings some much needed clarity to this area. It also makes the Australian common law of legal professional privilege more coherent and logically based.
Chris is a Senior Associate with Freehills.
Current at March 2004
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