Miscellaneous 2004

Legal professional privilege and the Commissioner's Guidelines for Accountants' working papers

Source: TAS

Published Date: 10 Sep 2004

 
This presentation addresses recent developments in LPP and the ATO's adminstrative guidelines on access to accountants' working papers, including:
- what is LPP and why is it relevant?
- what are the administrative guidelines and how do they differ from LPP?
- why is LPP important in a tax context?
- why aren't accountants privileged?
- can the guidelines be enforced?
- consideration of LPP and the guidelines in the context of real life examples.

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Individual Session

Privilege and accountant guidelines

Author(s): Paul Sokolowski CTA , Caryn Van Proctor , John Storey

Details

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The Tax Institute
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("TTI")

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