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References in periodicals archive ?
(92) Legal professional privilege protects confidential communications made between lawyers and clients for the dominant purpose of seeking or providing legal advice and communications made between lawyers, clients and third parties for the dominant purpose of use in, or in relation to, existing or reasonably anticipated legal proceedings: Esso Australia Resources Ltd v Federal Commissioner of Taxation (1999) 201 CLR 49.
Legal professional privilege protects a client's documents and communications to their lawyer from disclosure and is one of the foundations of the Western legal tradition, usually existing at both common law and in statute.
In Australia, both lawyers and accountants provide tax advice and act for their clients, but only the lawyer-client relationship is protected by legal professional privilege. The Commissioner of Taxation has wide-ranging statutory powers to gain access to the information of Australian taxpayers.
Such independence is spelled out in the Akzo Nobel decision: it "means the absence of any employment relationship between the lawyer and his client" with the result that "legal professional privilege does not cover exchanges within a company or group with in-house lawyers".
It noted in particular "the rather draconian approach taken in the Netherlands, which (in general terms) requires the introduction of overseas clients to be supported by extracts of company filings certified by the relevant registry or by an opinion of an independent lawyer located in the client's jurisdiction." Accountants do not generally enjoy the same benefit of legal professional privilege as lawyers.
The Birmingham office of international law firm DLA hosted a seminar on Legal Professional Privilege with the Midlands group of the Commerce & Industry Group, an organisation for in-house lawyers.
In a case of first impression, the Court declares that Section 155 of the Trade Practices Act of 1974 (Cth) does not require the production of documents to which legal professional privilege has attached.
It is imperative that all persons involved in representing a corporation involved in a multinational issue have a good understanding of the rules relating to legal professional privilege, however it is described, in each of the jurisdictions involved.
The MoD argued in submissions to the Baha Mousa inquiry that the papers were covered by legal professional privilege, which protects communications between lawyers and their clients.
It was ruled their actions breached legal professional privilege of the defendants.
They will be able to cite commercial interests, legal professional privilege and health and safety as reasons for not releasing documents.
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