Really under Pressure? The Federal Commissioner of Taxation, Legal Professional Privilege and the Provisions of Australian Legal Profession Legislation that Dare not Speak their Name …

Abstract

This article discusses the potential relevance of s 39 of the Legal Profession Uniform Law (and its equivalents in non-Uniform Law jurisdictions) to the actions of the Federal Commissioner of Taxation or the Commissioner's delegates. Conduct by the executive vis-à-vis s 39, a provision yet to be judicially considered, likely raises broad rule of law concerns, quite apart from the general issue of Crown immunity (the Uniform Law does not purport to bind the Crown in any of its capacities). The potential application of the section to the Crown in right of the Commonwealth raises further issues in relation to intergovernmental immunities and s 109. On balance, it would appear that well-meaning ..