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  • LPP Working Group

    The LPP Working Group was established to improve the process of claiming LPP.

    The ATO acknowledges the importance of LPP and is not seeking to abrogate LPP.

    The working group is developing a process that provides confidence and is fair for both the taxpayer and the Commissioner, balancing the taxpayer's compliance costs while providing the Commissioner with appropriate assurance that the documents for which privilege is claimed have been reviewed by a legal practitioner and there is a genuinely held belief that LPP applies.

    The group will focus on four key objectives:

    • Development of a standardised “scope of engagement” process, where a taxpayer wishes to engage an independent law firm to assess potential LPP claims
    • Revision of the pro forma templates for LPP claims, with improved guidance on the making of claims
    • An industry endorsed process for engaging independent bodies, where appropriate, for reviewing disputed LPP claims and providing assurance
    • Improved guidance for the taxpayer community regarding the ATO’s view of the scope of LPP.

    The scope of the LPP working group does not include law change considerations or accountants' concession.

    The ATO consultation protocol underpins the ATO’s consultation framework arrangements.

    Contact

    The secretariat of the LPP Working Group can be contacted by email at LPPconsultation@ato.gov.au

    Members

    Group membership details are listed below.

    Organisation

    Members

    ATO

    Anthony Marvello (Chair), Public Groups and Internationals

    ATO

    Vicki Hammond (Secretariat), Public Groups and Internationals

    ATO

    Aislinn Walwyn, Private Wealth

    ATO

    Danielle Ellershaw, Tax Counsel Network

    ATO

    Grahame Tanna, Review and Dispute Resolution

    ATO

    Jonathan Todd, Corporate

    Chartered Accountants Australia and New Zealand

    Grant Wardell-Johnson

    Chartered Accountants Australia and New Zealand

    Judy Sullivan

    Chartered Accountants Australia and New Zealand

    Michael Croker

    CPA Australia

    Andrew O'Bryan

    Law Council of Australia

    Adrian Varrasso

    Law Council of Australia

    Clint Harding

    Tax Institute Australia

    Sue Williamson

    Key messages

    Key messages from meetings held are available below.

    Last modified: 07 Jun 2019QC 58299