Abstract:
JMA Accounting and Entrepreneur Services v Carmody suggested that there may be circumstances
under which potentially privileged documents should be made available to executive officers,
who could scan the documents to make a judgment on their privileged status. This article
draws on the rationale underlying professional privilege, and the exceptions to the privilege, to
examine the potential impacts that may follow when documents potentially subject to privilege
are made available to the executive in the course of an ATO investigation using legislative access
powers. The suggestion is made that the decision may amount to abrogation to the executive of a
matter which should remain a judicial function.
