JMA Accounting: Judicial Diminution of Professional Privilege in Tax Investigations?
- Bond University
- Publication Type:
- Journal Article
- Revenue Law Journal, 2007, 17 (1), pp. 1 - 25
- Issue Date:
JMA Accounting and Entrepreneur Services v Carmody suggested that there may be circumstances under which potentially privileged documents should be made available to executive officers, who could scan the documents to make a judgment on their privileged status. This article draws on the rationale underlying professional privilege, and the exceptions to the privilege, to examine the potential impacts that may follow when documents potentially subject to privilege are made available to the executive in the course of an ATO investigation using legislative access powers. The suggestion is made that the decision may amount to abrogation to the executive of a matter which should remain a judicial function.
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