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Exercising a lien over a client's documentation
The information below has been compiled to assist CPA Australia members in determining what their rights and obligations are when exercising a lien over a client's documentation.
Explains what a lien is, when it may arise and the rights of all parties, including the rights in exercising a lien over a client's tax refund cheque.
A checklist of matters to be considered prior to exercising a lien.
A table which explains who owns particular types of documentation for the purposes of exercising a lien over a client's documentation.
Page last updated: Tuesday, 11 May 2004
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