Legal professional privilege protocol 

The ATO has published its recommended approach regarding Legal Professional Privilege (LPP) to respond to formal notices requiring production of documents. Specifically, it covers the ATO’s protocol for identifying communications covered by LPP and making LPP claims where the taxpayer does not wish to provide those communications with the ATO.

The protocol outlines:

• a recommended approach for assessing whether LPP applies
• what ATO recommend taxpayers to provide to them
• what to expect from the ATO when taxpayers make a LPP claim.