Leo is a tax agent and tax accountant who has been involved in the creation of a range of tax avoidance arrangements concerning tree plantations. Andrew, an ATO auditor, is particularly interested in the Pine Plantation Scheme and has served Leo with a notice under s. 353-10(1) of Schedule 1 of TAA, requiring him to provide: a) a copy of any advice given to potential participants in relation to how the Pine Plantation Scheme was alleged to provide tax benefits; b) a copy of any brochures or other advertising material published by Leo to promote the Pine Plantation Scheme; c) an explanation of how the scheme is alleged to operate; d) a list of every person who has entered into a Pine Plantation arrangement; and e) a table showing when various steps in the implementation of the scheme were taken. The notice allows 28 days for compliance with its requirements. Leo does not wish to provide any of the information requested and notes that: • this is the busiest time of the year for him, and preparation of a response to the notice would require him to allocate a number of staff to this task for several days, which would have a severe impact on his business; and • he believes that all the information to which Andrew seeks access is protected by legal professional privilege and/or the ‘accountants’ concession’.