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

Nicole Wilson-Rogers, Annette Morgan, Dale Pinto

Research output: Contribution to journalArticleResearchpeer-review

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.
Original languageEnglish
Pages (from-to)517 - 550
Number of pages34
JournalAustralian Tax Forum
Volume29
Issue number3
Publication statusPublished - 2014

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