JMA Accounting: Judicial Diminution of Professional Privilege in Tax Investigations?

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dc.contributor.author Fisher, RK
dc.date.accessioned 2009-08-20T14:36:11Z
dc.date.issued 2007-01
dc.identifier.citation Revenue Law Journal, 2007, 17 (1), pp. 1 - 25
dc.identifier.issn 1034-7747
dc.identifier.other C1UNSUBMIT en_US
dc.identifier.uri http://hdl.handle.net/10453/1486
dc.description.abstract 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.
dc.publisher Bond University
dc.title JMA Accounting: Judicial Diminution of Professional Privilege in Tax Investigations?
dc.type Journal Article
dc.parent Revenue Law Journal
dc.journal.volume 1
dc.journal.volume 17
dc.journal.number 1 en_US
dc.publocation Australia en_US
dc.identifier.startpage 1 en_US
dc.identifier.endpage 25 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 1801 Law
dc.personcode 102836
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Law
pubs.organisational-group /University of Technology Sydney/Strength - Law Research
utslib.copyright.status Open Access
utslib.copyright.date 2015-04-15 12:23:47.074767+10


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