Michael Wyles

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  • Recent Tax Cases

    Substantive Law

    Recent Tax Cases

    17 November 2021

    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:

    1. 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 [2021] FCAFC 171 and the hearings in Commissioner of Taxation v PricewaterhouseCoopers & Ors; and
    1. 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 [2021] HCA 22, dealing with the privilege against self-incrimination in the context of a requirement to disclose information to the Commissioner.