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Underprivileged accountants and illegitimate expectations - Part 1


White Industries Australia Ltd v Commissioner of Taxation demonstrates that any protection thought to arise from the “accountant’s concession” is largely illusory. In two parts, this article considers the White decision and contrasts the concession with legal professional privilege.

Author profiles

Kristen Deards
Photo of author, Kristen DEARDS Kristen is a Barrister at Banco Chambers in Sydney. She has appeared for taxpayers and the Commissioner of Taxation in tax cases in the Administrative Appeals Tribunal and the Federal Court, and in appeals to the Full Federal Court and the High Court of Australia. Kristen has practised in tax for 15 years, and was called to the Bar in 2006. Kristen has a particular interest in transfer pricing and appeared as junior counsel for the Commissioner in SNF at first instance and on appeal to the Full Federal Court. She is currently briefed by a number of multinationals in transfer pricing disputes with the Commissioner, including a series of transfer pricing appeals by Chevron to be heard in 2014. - Current at 18 October 2013
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Peter Fraser CTA
Peter is a Barrister at Selbourne Chambers. - Current at 01 September 2007
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