Legal professional privilege can extend to non-agent third parties who have made a communication – for example, communications may be authored by an accountant for their client to be used in obtaining legal advice.
The third-party communication must satisfy the dominant purpose test, and the communication must be confidential to be privileged.
Communications between a lawyer or client and a third party which are for actual or reasonably contemplated litigation may also be privileged.
Example –Third parties
Nathan seeks advice from his accountant on structuring a transaction. Both Nathan and his accountant intend to submit the advice to a lawyer for comment.
While the lawyer's comments may be privileged, the accountant’s advice will not be because its purpose is independent of the need for legal advice.
Alternatively, Nathan may be able to claim that these advice documents should remain confidential if they are restricted under the accountants' concession.
End of example