THE CORPORATIONS LAW

CHAPTER 9 - MISCELLANEOUS

PART 9.2 - REGISTRATION OF AUDITORS AND LIQUIDATORS

Division 2 - Registration

SECTION 1289   AUDITORS AND OTHER PERSONS TO ENJOY QUALIFIED PRIVILEGE IN CERTAIN CIRCUMSTANCES  

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1289(1)  [Auditor's privilege]  

An auditor has qualified privilege in respect of:

(a)  any statement that he or she makes, orally or in writing, in the course of his or her duties as auditor;

(b)  any statement that he or she makes, orally or in writing, on a directors' report under section 298 or 306 or on any statement, report or other document that is deemed, for any purpose, to be part of the first-mentioned report; or

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(c)  notifying ASIC of a matter under section 311.

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1289(2)  [A person's privilege]  

A person has qualified privilege in respect of:

(a)  the publishing of any document prepared by an auditor in the course of his or her duties and required by or under this Law to be lodged, whether or not the document has been lodged; or

(b)  the publishing of any statement made by an auditor as mentioned in subsection (1).

 

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