The proposed client-accountant tax privilege in Australia : how does it sit with the common law doctrine of legal professional privilege?

Recommendation of the Australian Law Reform Commission (ALRC) that Australia follow the example of New Zealand and grant statutory privilege to confidential communications between accountants and their clients for the main purpose of providing or receiving tax advice - examination of ALRC proposal and New Zealand statutory regime - comparison of statutory privilege with legal professional privilege - conclusion that practical level of protection afforded taxpayers claiming this new form of privilege is less than common law privilege - relevant case law.