IPA AU 主张扩大税务咨询法律特权
2014年4月3日
澳大利亚公共会计师协会（IPA AU）主张，法律应 为注册税务代理提供税务咨询服务提供更多特权。对此，IPA AU全球执行总裁安德鲁﹒康威先生表示："这是为税务咨询扩展法律特权，使澳大利亚与美国、英国等先进工业化国家保持一致的最好时机。”
澳大利亚法律改革委员曾于2007年建议为税务咨询提供特权，旨在保护独立专业会计顾问基于税务委员会的信息强制收集权所提供的建议。2011年4月，澳洲政府发布了一份名为"税务咨询相关特权”的文件，但未能征集到任何建议。
IPA AU全球执行总裁安德鲁﹒康威先生说："自税务改革委员会发布文件后的连续几年，该事项均未获得任何进展，确实令人相当不满。消费者追求的是独立且客观的税务建议，无论这些建议是由律师还是会计师提供，都离不开法律的保障。而法律特权一经拓展，纳税人与其税务代理之间便能够进行诚信公开的沟通。IPA AU会员作为合格的会计师，他们坚持持续学习，持有专业执业证书，且较之非会员具有更高的职业道德标准。”
原文如下：
IPA ADVOCATES FOR LEGAL PRIVILEGE TO TAX ADVICE
Thursday, 3 April 2014
The Institute of Public Accountants (IPA) is advocating for the extension of legal privilege to tax advice provided by registered tax agents.
"It is time for legal privilege to be extended to tax advice and bring Australia in line with other progressive industrialised nations such as the USA, UK." said IPA chief executive officer, Andrew Conway.
In 2007, the Australian Law Reform Commission recommended the establishment of tax advice privilege to protect advice given by independent professional accounting advisors from the coercive information-gathering power of the Commissioner of Taxation. In April 2011, the Government issued a paper entitled "Privilege in relation to tax advice" but has failed to make any recommendations.
"Seven years of inaction since the Law Reform Commission"s recommendation is quite unsatisfactory.
"Consumers seeking independent and objective taxation advice must have access to legal protections and safeguards, whether they seek that advice from a lawyer or an accountant.、
"Extending legal privilege would enable honest and open conversations between tax payers and their tax agents.
"The IPA recommends a model to extend legal privilege to registered tax agents who are members of professional accounting associations.”
"These members are qualified accountants who have undertaken further studies, hold a practicing certificate and are held to higher professional and ethical standards than non-members," said Mr Conway.
