ATO scrutiny over taxpayer legal professional privilege claims to continue

This case confirms individual facts and circumstances of each lawyer-client engagement are critical, but the legal professional privilege assessment process is the same regardless of the firm or business structure that provides the legal services, as outlined by Angelina Lagana, Keith Swan and Alex Patrick.

Federal Court Justice Moshinsky handed down his decision in Commissioner of Taxation v PricewaterhouseCoopers [2022] FCA 278 on 25 March 2022, concerning whether certain documents are subject to legal professional privilege (LPP). As the decision concerns potentially privileged (confidential) communications, much of Moshinsky J’s judgement was redacted. A less redacted version is expected to be published by 1 April 2022, with subsequent court orders by mid-April 2022 to give effect to His H...

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Authors: Angelina Lagana, Keith Swan,

Published Date: 28 March 2022