The proposed client-accountant tax privilege in Australia: How does it sit with the common law doctrine of legal professional privilege?
By Andrew J Maples and Michael Blissenden. Legal professional privilege protects confidential communications between legal advisors and their clients from compulsory disclosure. In the taxation arena, this will include protection from disclosure to taxation authorities using coercive information-gathering powers.
A finding that a taxpayer carries on a business: What is required, related issues and what are the tax consequences?
By Justice Richard Edmonds. His Honour undertakes a survey of the cases relevant to the criteria that need to be satisfied before a court finds that a business is being carried on, or whether a transaction is in the ordinary course of carrying on business.
By Ian Tregoning. This article examines the meaning and nature of goodwill in several tax contexts. It examines the concept of goodwill as it relates to the relevant areas of tax legislation, rather than examining these areas of legislation themselves.