This presentation will provide an update on recent cases and developments regarding various taxpayer privilege claims made against and challenged by the Commissioner of Taxation (Commissioner). Specifically, it will address:
the Commissioner’s treatment of legal professional privilege (LPP) claims in response to notices issued under s 353-10 of Schedule 1 to the Tax Administration Act 1953 (Cth) by reference to the decision in CUB Australia Holding Pty Ltd v Commissioner of Taxation  FCAFC 171 and the hearings in Commissioner of Taxation v PricewaterhouseCoopers & Ors; and
the draft ATO LPP protocol released for public comment in late September 2021.
This presentation will also address the recent High Court case of Deputy Commissioner of Taxation v Shi  HCA 22, dealing with the privilege against self-incrimination in the context of a requirement to disclose information to the Commissioner.