Privilege update: recent developments and current practice presentation

Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

An understanding of the practical application of legal professional privilege and the concessions extended by the ATO to certain external accounting papers and board papers on tax risk, can be critical to the management of tax audits and disputes. It is important to understand:

• when communications will be protected from production to the ATO, and how such protection may be lost
• when and how to claim privilege
• potential future developments in the law of privilege
• common scenarios arising in tax audits/disputes in relation to privilege.

Author profile

John Paynter CTA

Hugh is Head of the Sydney Disputes Group at Herbert Smith Freehills and leads the Tax Audits and Disputes group nationally. He has practised in the tax disputes area for over 20 years. His key focus areas are anti-avoidance, transfer pricing and international tax, as well as State revenue matters including advising on royalties issues in the resources sector. He is a member of the ATO’s Dispute Resolution Working Group. - Current at 30 November 2022

More by Hugh PAYNTER

• Lessons learned from recent royalty disputes paper - 10-November-2022
• Resolving R&D disputes - 01-September-2019
• Resolving R&D disputes paper - 31-July-2019
• Privilege update: recent developments and current practice paper - 24-May-2007

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