Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 27

Reports not to include privileged information or documents

             (1)  Information or a document:

                     (a)  that has been given or produced to the Inspector‑General, or a member of the Inspector‑General's staff, under section 14, 15 or 25; and

                     (b)  that is:

                              (i)  the subject of legal professional privilege; or

                             (ii)  derived from information or a document that is the subject of legal professional privilege;

must not be included in a report under section 10 or 41.

Limited power to refer in reports to privileged legal advice

             (2)  Despite subsection (1), a report may include a statement:

                     (a)  to the effect that legal advice (being advice contained in information or a document that was given or produced as referred to in paragraph (1)(a)) was considered in the course of the review; and

                     (b)  outlining, in general terms, the relevance of that advice, or of any aspect of it, to the review.

However, in doing so, the other provisions of this Division must still be complied with.

Subsection (2) does not otherwise affect privilege

             (3)  If a report includes a statement relating to legal advice as referred to in subsection (2), the advice does not cease to be the subject of legal professional privilege merely because:

                     (a)  the report includes that statement; or

                     (b)  the report is given to the Minister; or

                     (c)  the report, or any part of it, is tabled or otherwise made publicly available by the Minister.