Judicial Review of the Accountants' Concession: A Case for Improving Tax Administration and Accountability

Revenue Law Journal, Vol. 21 [2011], Iss.1, Art. 8

41 Pages Posted: 10 Nov 2016

See all articles by John Azzi

John Azzi

Western Sydney University, School of Law

Date Written: June 8, 2012

Abstract

This paper reviews the Discussion Paper released in April 2011 by the Australian Government setting out proposals for shielding tax advice of accountants from the Tax Commissioner's coercive access powers. The paper argues that statutory entrenchment of the existing administrative arrangement, known as the accountants' concession, would best achieve the desired outcome of ensuring competitive neutrality between lawyers and accountants giving tax advice.

Keywords: Accountants' concession, legal professional privilege, judicial review, jurisdictional error, legitimate expectations, voluntary compliance

JEL Classification: K00, K23, K34

Suggested Citation

Azzi, John, Judicial Review of the Accountants' Concession: A Case for Improving Tax Administration and Accountability (June 8, 2012). Revenue Law Journal, Vol. 21 [2011], Iss.1, Art. 8, Available at SSRN: https://ssrn.com/abstract=2866756

John Azzi (Contact Author)

Western Sydney University, School of Law ( email )

Locked Bag 1797
Penrith, NSW 2751
Australia

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
36
Abstract Views
1,017
PlumX Metrics