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The accountant’s concession: time for a rethink?

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.

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Author Photo - Jerome TSE
Jerome TSE

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Julian ROBERTS
Julian is a Solicitor with Mallesons Stephen Jaques.
Current at 2 February 2009. Current at 28 April 2009 Click here to expand/collapse more articles by Julian ROBERTS.

 

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