Preserving professional privelege: Implications for tax investigatory powers

Fisher, RK

Preserving professional privelege: Implications for tax investigatory powers

Fisher, RK

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Publisher:: Lawbook Co
Publication Type:: Journal Article
Citation:: Australian Tax Review, 2003, 32 (1), pp. 7 - 21
Issue Date:: 2003-01

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Field	Value	Language
dc.contributor.author	Fisher, RK	en_US
dc.date.issued	2003-01	en_US
dc.identifier.citation	Australian Tax Review, 2003, 32 (1), pp. 7 - 21	en_US
dc.identifier.issn	0311-094X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/935
dc.description.abstract	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.	en_US
dc.publisher	Lawbook Co	en_US
dc.relation.ispartof	Australian Tax Review	en_US
dc.title	Preserving professional privelege: Implications for tax investigatory powers	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	32	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1402 Applied Economics	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.issue	1	en_US
pubs.volume	32	en_US

Abstract:

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.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/935