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
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: Suggested Citation