Claims of legal professional privilege - a potentially costly exercise for taxpayers

Three judges of the Full Federal Court handed down their decision on Wednesday in CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCAFC 171.

The CUB Australia Holding Pty Ltd v Commissioner of Taxation [2021] FCAFC 171 case (CUB Case) highlights the current focus of the Commissioner of Taxation (Commissioner) on testing the validity of claims for legal professional privilege (LPP). The Commissioner has recently expressed concern that LPP is being misused by legal practitioners to deny the Australian Taxation Office (ATO) access to key documents and information causing unnecessary delays and preventing the ATO from conducting prop...

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Authors: Angelina Lagana, Keith Swan,

Published Date: 23 September 2021