Which of the following statements is least correct?

a) Legal professional privilege attaches to all advice and documents exchanged between a tax agent and their clients

. b) Legal professional privilege attaches to legal advice given to a client by their lawyer

. c) An authorised taxation officer who provides proof of authority is entitled to enter and remain on any land, premises or place.

d) The Commissioner may give notice in writing requiring a person to give the Commissioner information for the purposes of administration or operation of the ITAA 1936 or 1997.

e) An authorised taxation officer who provides proof of authority is entitled to inspect, examine and make copies of any documents.