Woellner, Robin, and Bersten, Michael (2023) Quo vadis legal professional privilege — wavering in the multiverse? Australian Tax Forum, 38 (4).

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Abstract

Legal professional privilege (LPP or “the Privilege”) is an ancient legal doctrine that promotes the public interest and enhances the administration of justice by protecting “legitimate” confidential communications between lawyers and their clients from disclosure. This article focuses on the application of LPP in noncourt settings, that is, non-curial cases such as investigations by the Australian Taxation Office, which has only been recognised for some forty years in Australia. In that time, there has been considerable concern about striking the appropriate balance between the needs of investigators on the one hand and LPP claimants on the other.

Item ID:	82592
Item Type:	Article (Research - C1)
ISSN:	0812-695X
Copyright Information:	© 1996-2022 The Tax Institute (ABN 45 008 392 372). All rights reserved
Date Deposited:	15 Apr 2024 07:06
FoR Codes:	48 LAW AND LEGAL STUDIES > 4801 Commercial law > 480106 Taxation law @ 100%
SEO Codes:	23 LAW, POLITICS AND COMMUNITY SERVICES > 2304 Justice and the law > 230405 Law reform @ 100%
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