Your shopping cart is empty
An update on legal professional privilege
Published on 01 Oct 22 by "THE TAX SPECIALIST" JOURNAL ARTICLE
Legal professional privilege (LPP) has been subject to an array of recent court decisions as well as ATO scrutiny. This immunity is extremely important in encouraging taxpayers to obtain quality legal advice and facilitating frank disclosure from client to lawyer. The “status quo” has been drawn into question due to the growth of multidisciplinary firms and the ATO challenging the validity of LPP attaching to such multidisciplinary advice. Resultingly, the ATO’s position was reiterated in its draft LPP protocols, which have since been finalised following extensive feedback. This article discusses the historical origins of LPP in a tax context as well as the approach taken by the ATO in obtaining information and how the finalised protocols interplay with recent decisions. It is clear from recent developments that taxpayers should tread carefully in assuming firstly whether they are able to rely on LPP and secondly whether compliance with ATO LPP protocols provides any certainty surrounding the ATO’s tendency to challenge any LPP claims.
Author profiles
Jeremy Geale CTA
Jeremy Geale, CTA is a Partner at MinterEllison. Jeremy Geale joined MinterEllison recently, having previously been a Deputy Commissioner with the ATO responsible for the ATO's Review and Dispute Resolution area, covering all objections and litigation. He was also formerly the Deputy Chief Tax Counsel responsible for superannuation. Jeremy has more than 20 years tax and superannuation experience, most of which has been spent assisting taxpayers and the ATO to resolve complex tax disputes from audit through to litigation. He regularly acts for a number of funds, assisting them with engagement with the ATO, management of tax risk and governance, audit assistance and dispute resolution. - Current at 04 July 2023
Catherine Dean CTA
Catherine Dean, CTA is a Partner in the Tax division with BDO in Sydney where she provides M&A transactional, advisory and tax compliance services to clients as well as assisting in the strategic management of tax disputes with the Australian Taxation Office. Catherine has 20 years of experience advising on corporate tax matters with global consulting firms. - Current at 12 July 2023
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.