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Underprivileged accountants and illegitimate expectations – Part 2


White Industries Australia Ltd v Commissioner of Taxation demonstrates that any protection thought to arise from the “accountant’s concession” is largely illusory. Part 2 of this article considers the White decision and the “accountant’s concession” and analyses the different legislative responses to this problem in the US and New Zealand.

Author profiles

Peter Fraser
Peter is a Barrister at Selbourne Chambers. - Current at 01 September 2007
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Kristen Deards SC
Photo of author, Kristen DEARDS Kristen has an extensive taxation practice and appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, led and unled, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. An income tax practitioner for fifteen years, Ms Deards has an extensive opinion practice advising corporate taxpayers and high wealth individuals, and she regularly advises taxpayers on the conduct of audits undertaken by the Commissioner of Taxation. - Current at 31 May 2019
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