Recently, the ATO has shown an appetite to challenge claims for legal professional privilege (LPP). This is often in the context of taxpayers responding to requests for information or formal notices.
The area of privilege can be a legal minefield. The focus of the session is to provide some practical examples of the types of communications that are likely to attract privilege and those circumstances where privilege can be waived, for instance:
• Who can give privileged advice? Can non-legal tax advisers give privileged advice, can accountants with law degrees, how about non-lawyers working under the supervision of lawyers, in-house corporate counsel?
• Under what circumstances can privilege be waived? Can on-disclosure to auditors, financial institutions constitute waiver, how about on-disclosure to accountants, other departments within an organisation?
Webinar Learning Outcomes:
A better understanding of how legal professional privilege applies in the context of responding to ATO information requests.
Small and large firms, for introductory to intermediate staff.
Stephen Chen is a Senior Associate in the MinterEllison Tax team with close to 10 years of tax experience. Stephen has had diverse experience in various areas of tax. His primary area of focus is tax controversy and litigation, having instructed and appeared in over 120 court and tribunal proceedings in range of diverse issues including income tax, GST, stamp duty, payroll tax, research and development, debt recovery and legal professional privilege.
Stephen has also represented the ATO in a wide range of matters, including litigation, review of objections, pre-assessment advice, review of settlement deeds, complex debt recovery and the drafting of tax rulings.
You will be provided with:
• PowerPoint Presentation slide deck
• Any Supporting Documentation
• Webinar Recording to view multiple times for up to 6 months
• An opportunity to ask questions to the presenter
Understanding both the fundamentals and intricacies of LPP in the context of ATO information requests.