shopping_cart

Your shopping cart is empty

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.

Author profiles

Jerome Tse CTA
Photo of author, Jerome TSE 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 22 May 2017
Click here to expand/collapse more articles by Jerome TSE.
Julian Roberts
Julian is a Solicitor with Mallesons Stephen Jaques. - Current at 04 August 2014
Click here to expand/collapse more articles by Julian ROBERTS.

 

Copyright Statement
click to expand/collapse