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Privilege or concession: The modern tax adviser’s challenge

Published on 01 Jul 19 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The gap between legal and non-legal advice, particularly in the context of taxation matters, continues to be truncated through the advent of technological advancements and industrial developments. In the Australian context, a litany of professional advisers and groups are capable of providing taxpayers with tax advice. Broadly, these advisers operate within either the accounting or legal profession and offer similar, if not identical, services. This article explores the relative merits of the privileges or concessions afforded by professional advisers to their clients, and in so doing, advocates for the abrogation of any distinctions in favour of the enactment of a separate statutory tax advice privilege.

Author profiles

Donovan Castelyn CTA
Donovan Castelyn, CTA, is the Co-Founder of the Curtin Tax Clinic, Australia’s first pro-bono tax clinic and the impetus for the National Tax Clinic Program and currently a Senior Industry Fellow - Taxation at the University of Tasmania (UTAs) and Director of the UTAs Tax Clinic. Donovan holds higher degrees and qualifications in both law and commerce, is admitted as a Lawyer of the Supreme Court of Western Australia and is recognised as a Chartered Tax Adviser and Chartered Accountant. Donovan is also pursuing his PhD in the field of financial and tax literacy and has previously been recognised as one of Australia’s leading young tax professionals received the Tax Adviser of the Year Award for Emerging Tax Stars in 2020. - Current at 12 July 2023
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Annette Morgan CTA
Annette Morgan is an accomplished academic and professional tax practitioner with over 30 years of experience in taxation. She is the Discipline Lead of Taxation and the Director of the Industry and Community Engagement Hub at Curtin University, where she also founded the nationally recognised Curtin Tax Clinic. Annette is a member of the Australian Taxation Office Tax Practitioners Stewardship Group and serves on several committees within the Tax Institute, contributing to national discussions on tax policy, education, and professional standards. She is also a government appointed member of the WA Legal Cost Committee. Her work spans clinical education, financial literacy, and innovative teaching, and she has received multiple awards for her contributions to the profession and the community. - Current at 07 November 2025
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Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO Dale is currently Professor of Taxation Law in the Curtin Law School as well as being the Chair of the Academic Board at Curtin University. Dale is the author and co-author of numerous books, refereed articles and national and international conference papers and sits on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. He is a member of the Board of CPA Australia and is also a Fellow of the Australian Academy of Law as well as being a Chartered Accountant, Chartered Tax Adviser and Honorary Life Member of the Tax Institute. He is also a Life Member of the Australasian Tax Teachers Association and the Australasian Law Teachers Association. Dale has been a registered tax agent for more than 25 years and was appointed by the Assistant Treasurer as one of the inaugural members of the National Tax Practitioners Board. He is a current member of the Board of Taxation’s Special Advisory Panel and the ATO’s Tax Technical Panel as well as the Chamber of Commerce and Industry’s Economic Development Forum in WA. Dale is a member of the Tertiary Education and Quality Standards Agency (TEQSA) Expert Panel in Accounting, Taxation and International Education. - Current at 13 August 2019
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