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.
|Journal||Australian Tax Forum: a journal of taxation policy, law and reform|
|Publication status||Published - 2014|
Wilson-Rogers, N., Morgan, A., & Pinto , D. (2014). The Primacy of Client Privilege: Designing a Statutory Tax Advice Privilege for Accredited Non-lawyer Tax Advisors. Australian Tax Forum: a journal of taxation policy, law and reform, 29(3), 517-549.