Preserving professional privelege: Implications for tax investigatory powers
- Lawbook Co
- Publication Type:
- Journal Article
- Australian Tax Review, 2003, 32 (1), pp. 7 - 21
- Issue Date:
Ramifications of the High Court decision in Daniels v ACCC for tax investigations - interaction of professional privilege and tax investigatory powers - potential for denial of the privilege by courts finding a necessary implication for statutory abrogation.
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