Claiming Legal Professional Privilege: ATO releases its draft protocol for consultation (no joint protocol with LCA)
The ATO has released a draft Protocol containing the ATO’s recommended approach for identifying communications covered by Legal Professional Privilege (“LPP“) and making LPP claims to the ATO – most likely to arise when taxpayers and practitioners assert that the Commissioner is not entitled see or seize material, because of LPP. This typically arises when the Commissioner…