2023 Legal Professional Privilege

Tax & LPP – What are the boundaries for practitioners and the ATO

Source: Victoria

Published Date: 3 May 2023

 

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Taxation and legal professional privilege have a long history. In recent times, the ATO has been firm in its position on claims of legal professional privilege, that practitioners may be at risk of sanction for breaching their obligation to comply with the Commissioner’s information-gathering powers (powers which, the ATO accepts, are subject to legal professional privilege). Facilitated by Scott Treatt, CTA, The Tax Institute, this session explores:

  • Where are the boundaries on LPP?
  • What risks do practitioners bear when claiming LPP, and what are their rights? and
  • What risks ATO officers may have in placing pressure on practitioners in relation to claims of LPP?
Author(s)

Individual Session

Author(s): Eu Jin Teo , Scott Treatt CTA , Angelina Lagana CTA , Fiona Knight

Details

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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2023 Legal Professional Privilege

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