Mia Clarebrough

Mia Clarebrough

Victorian Bar

Mia is a barrister practising predominantly in tax law, administrative law, equity and trusts. Mia acts for both taxpayers and revenue authorities in State and Federal matters, advises on tax investigations, rulings and objections, through to tax litigation and alternative dispute resolution. She has been recognised in Doyle’s Guide as a leading tax barrister, is a Senior Fellow of the Law Faculty at the University of Melbourne and the deputy chair of the tax committee of the Business Law Section of the Law Council of Australia.

All Sessions by Mia Clarebrough

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.