This presentation 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.