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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.

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 is also the firm’s global transfer pricing coordinator. Jerome is an experienced tax practitioner and has been involved in a number of Australia’s recent high profile tax cases. He is the current Vice President of the Tax Institute. - Current at 04 May 2021
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Julian Roberts
Julian is a Solicitor with Mallesons Stephen Jaques. - Current at 01 October 2010
Click here to expand/collapse more articles by Julian ROBERTS.

 

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