The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors
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 l...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Taxation Institute of Australia
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/6788 |
| _version_ | 1848745177788710912 |
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| author | Wilson-Rogers, Nicole Morgan, Annette Pinto, Dale |
| author_facet | Wilson-Rogers, Nicole Morgan, Annette Pinto, Dale |
| author_sort | Wilson-Rogers, Nicole |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T06:13:13Z |
| format | Journal Article |
| id | curtin-20.500.11937-6788 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:13:13Z |
| publishDate | 2014 |
| publisher | Taxation Institute of Australia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-67882017-01-30T10:55:36Z The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors Wilson-Rogers, Nicole Morgan, Annette Pinto, Dale 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. 2014 Journal Article http://hdl.handle.net/20.500.11937/6788 Taxation Institute of Australia fulltext |
| spellingShingle | Wilson-Rogers, Nicole Morgan, Annette Pinto, Dale The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors |
| title | The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors |
| title_full | The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors |
| title_fullStr | The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors |
| title_full_unstemmed | The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors |
| title_short | The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors |
| title_sort | primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors |
| url | http://hdl.handle.net/20.500.11937/6788 |