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    The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors

    226736_157745_07_Rogers_Morgan_Pinto.pdf (643.0Kb)
    Access Status
    Open access
    Authors
    Wilson-Rogers, Nicole
    Morgan, Annette
    Pinto, Dale
    Date
    2014
    Type
    Journal Article
    
    Metadata
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    Citation
    Wilson-Rogers, N. and Morgan, A. and Pinto, D. 2014. The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors. Australian Tax Forum. 29: pp. 507-539.
    Source Title
    Australian Tax Forum
    ISSN
    0812-695X
    School
    Curtin Law School
    Remarks

    First published with The Tax Institute

    URI
    http://hdl.handle.net/20.500.11937/6788
    Collection
    • Curtin Research Publications
    Abstract

    There are several types of professional groups that provide tax advice in Australia: lawyers, accountants, and financial advisors, many of whom are registered tax agents. In many cases, the type of advice provided is the same; however, currently whilst lawyers can extend to their clients a blanket legal professional privilege (“LPP”) over confidential tax advice, clients of non-lawyer tax advisors (“NLTAs”) are presently only granted an administrative concession by the Australian Taxation Office (“ATO”) and then only over a limited range of documents. This article argues in favour of the enactment of a separate statutory tax advice privilege in Australia for accredited NLTAs and suggests a framework for determining which taxation professionals should be able to offer a tax advice privilege to their clients.

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