Barnes v Commissioner of Taxation

• 1. Evidence
  2. › Privilege
  3. › Legal professional privilege
  4. › Dominant purpose test
  5. › Relevant time for assessment
  6. › Whether time of creation or time of communication
  7. › Whether copy documents attract privilege
  8. › Evidence Act 1995 (Cth)
  9. › Income Tax Assessment Act 1936 (Cth), s 263
• 1. Evidence
  2. › Privilege
  3. › Legal professional privilege
  4. › Evidentiary requirements
  5. › Sufficiency of evidence to ground privilege claim
  6. › Whether generalised assertions sufficient
  7. › Need for focused and specific evidence as to purpose of each document
• 1. Evidence
  2. › Privilege
  3. › Legal professional privilege
  4. › Copy documents
  5. › Whether copy of non-privileged document may attract privilege if created for dominant purpose of legal advice
  6. › Whether privilege determined by purpose of creation of copy

Quick Take