Louise Andolfatto

Louise Andolfatto

Australian Taxation Office

Louise is Acting Assistant Commissioner in the Tax Counsel Network of the Australian Taxation Office where she is involved in a range tax technical matters including Diverted Profits Tax, Pt IVA, trusts and disputes involving Legal Professional Privilege. She has over 15 years’ experience in tax technical roles and been involved in a number of tax related legislative reforms, strategic litigation and complex audits.

All Sessions by Louise Andolfatto

11:00 am - 12:00 pm

Session 13.3: Legal Professional Privilege, the Accountant’s concession – recent cases and ATO activity

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The doctrine of LPP protects taxpayers' fundamental right to full and frank disclosure with lawyers. It is a necessary doctrine to serve public interest and for the administration of justice.
Additionally, the Commissioner has granted an administrative concession that he will not seek access to certain accounting papers prepared by external accounting advisers (i.e. the Accountant's Concession).

This session will cover the following:

  • A discussion on the concept of LPP and the Accountant’s Concession, including the basis on which they can be relied upon, the differences in their application and how they may be waived
  • Recent cases concerning LPP
  • The ATO approach to the Accountant's Concession and LPP
  • The ATO audit approach to LPP and Accountant's Concession claims and the Taxpayer view and Resolving LPP disputes.