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The accountant’s concession: time for a rethink?

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Published on 01 Oct 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article provides an overview of the accountant's concession and outlines some of the main differences between the concession and legal professional privilege. It then considers the impact of key cases, including the recent Federal Court case of Stewart v Deputy Commissioner of Taxation
(2010) 267 ALR 637. It concludes that the accountant's concession must be rethought if it is to achieve its stated policy of enabling full and frank disclosure between taxpayers and their accountants.

Author profiles

Jerome Tse CTA-Life
Photo of author, Jerome TSE Jerome Tse, CTA is a Partner at King & Wood Mallesons, specialising in taxation disputes and litigation. Jerome is also the firm’s global transfer pricing coordinator. Jerome is an experienced tax practitioner and has been involved in a number of Australia’s recent high profile tax cases. Jerome was the 2022 Tax Institute President. - Current at 09 August 2023
Click here to expand/collapse more articles by Jerome TSE.
Julian Roberts
Julian is a Solicitor with Mallesons Stephen Jaques. - Current at 01 October 2010
Click here to expand/collapse more articles by Julian ROBERTS.

 

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