The Primacy of Client Privilege: Designing a Statutory Tax Advice Privilege for Accredited Non-Lawyer Tax Advisors

34 Pages Posted: 30 Sep 2014

See all articles by Nicole Wilson-Rogers

Nicole Wilson-Rogers

Curtin University - Curtin Law School

Annette Morgan

Curtin University

Dale Pinto

Curtin University - Curtin Law School

Date Written: July 4, 2014

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.

Suggested Citation

Wilson-Rogers, Nicole and Morgan, Annette and Pinto, Dale, The Primacy of Client Privilege: Designing a Statutory Tax Advice Privilege for Accredited Non-Lawyer Tax Advisors (July 4, 2014). Australian Tax Forum, Vol. 29, 2014, Available at SSRN: https://ssrn.com/abstract=2503267

Nicole Wilson-Rogers (Contact Author)

Curtin University - Curtin Law School ( email )

Australia

Annette Morgan

Curtin University ( email )

Kent Street
Bentley
Perth, WA WA 6102
Australia

Dale Pinto

Curtin University - Curtin Law School ( email )

Australia

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