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Underprivileged accountants and illegitimate expectations - Part 1

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Published on 01 Aug 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

White Industries Australia Ltd v Commissioner of Taxation demonstrates that any protection thought to arise from the “accountant’s concession” is largely illusory. In two parts, this article considers the White decision and contrasts the concession with legal professional privilege.

Author profiles

Kristen Deards SC
Photo of author, Kristen DEARDS Kristen Deards SC 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, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. - Current at 30 January 2024
Click here to expand/collapse more articles by Kristen DEARDS.
Peter Fraser
Peter is a Barrister at Selbourne Chambers. - Current at 01 September 2007
Click here to expand/collapse more articles by Peter M FRASER.

 

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