Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 1 – Investigatory Powers Section 37 – Protection for privileged communications between legal advisers and clients
72.This section provides that an information notice issued under section 30 or 31 does not require a person to provide privileged information or parts of documents that are privileged (subsection (1)). This refers to information or documents that benefit from the confidentiality that arises in information or documents between a professional legal adviser and a client (subsection (2)).