Review / Committee found unsatisfactory conduct / property purchase / complaint lawyer did not provide GST advice / Goods and Services Tax Act 1985, section 21A / Lawyers and Conveyancers Act (Lawyers: Conduct and Client Care) Rules 2008, rule 1.2 / rule 3 / whether GST advice was part of retainer / HELD / GST adjustment rules not well known at the time / reasonable to expect lawyer to suggest client seek accountancy advice / content of memorandum was not professional / Committee’s decision confirmed / section 211(1)(a)