• Legal professional privilege form 2 (LPP2)

    Who can use this form?

    Please use this form to support your claim for legal professional privilege (LPP) in relation to a communication prepared by an in-house adviser acting as an independent legal adviser.

    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) – Additional questionnaire: In-house legal adviser - Legal professional privilege form 2 (LPP2) (216 KB).

    Instructions

    Attention

    You only need to answer the questions to the extent that they are relevant to your claim.

    End of attention

    Please complete this form to support your claim for legal professional privilege (LPP) in relation to a communication prepared by an in-house adviser acting as an independent legal adviser.

    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 thereby avoid as far as possible the need for an adversarial process.

    If you do not provide details supporting your claims, the ATO may seek further information/evidence about your claims (including through our information-gathering powers where appropriate) or commence legal proceedings to determine 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.

    More information

    Find out more

    Our approach to information gathering

    End of find out more
    Last modified: 13 Mar 2015QC 37613