• Legal professional privilege form 1 (LPP1)

    Who can use this form?

    Please use this form to support your claim for legal professional privilege (LPP) for each communication that you assert is privileged.

    Completing this form will assist the Australian Taxation Office (ATO) to determine whether to accept or challenge your claim.

    How to obtain this form

    You can download this form in Portable Document Format (PDF) – Legal professional privilege form 1 (LPP1) (212 KB).

    Instructions

    The courts have long held that a ‘bare’ claim for privilege cannot stand without support, so the burden of establishing the existence of a privilege claim rests with you.

    • Completing this form will assist the ATO to determine whether to accept or challenge your claim. The purpose of this process is to cooperatively reach common ground about the existence or otherwise of LPP, and so avoid, as far as possible, the need for an adversarial process.
    • If you do not provide details supporting your claim, the ATO may seek further information or evidence about your claim (including through our information-gathering powers, where appropriate) or commence legal proceedings to determine your claim.
    • You only need to answer the questions in the form to the extent that they are relevant to your claim.
    • The ATO will not argue that your responses to the questions posed in this document amount, by themselves, to a waiver of your LPP.

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    Last modified: 17 Nov 2015QC 37612