Trends and updates on ATO challenges to taxpayer LPP claims

Date uploaded:
24 Nov 2021

This presentation by Gareth Redenbach and Alyse Mobrici provides an update on recent cases and developments regarding taxpayer legal professional privilege claims made against and challenged by the Commissioner of Taxation. Specifically, it addresses: 

  1. the Commissioner’s treatment of LPP claims in response to notices issued under s 353-10 of Schedule 1 to the Tax Administration Act 1953 (Cth) by reference to the decision in CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCAFC 171 and the hearings in Commissioner of Taxation v PricewaterhouseCoopers & Ors;
  2. the draft ATO LPP protocol released for public comment in late September 2021; and 
  3. how the Commissioner may use material received pursuant to a notice issued under s 353-10.
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