Published on 01 Oct 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article provides an overview of the accountant's concession and outlines some of the main differences between the concession and legal professional privilege. It then considers the impact of key cases, including the recent Federal Court case of Stewart v Deputy Commissioner of Taxation
(2010) 267 ALR 637. It concludes that the accountant's concession must be rethought if it is to achieve its stated policy of enabling full and frank disclosure between taxpayers and their accountants.
Julian is a Solicitor with Mallesons Stephen Jaques. Current at 01 October 2010
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Jerome Tse CTA
Jerome Tse, CTA, is a Partner at King & Wood Mallesons, specialising in taxation disputes and litigation. Jerome advises corporate taxpayers on all aspects of Australian tax disputes from the audit and independent review stage through to High Court litigation. He also guides clients through alternative dispute resolution processes, advance pricing agreements and mutual agreement procedures. Current at 24 November 2014
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