Commonwealth Consolidated Acts Commonwealth Consolidated ActsA person is a qualified person in relation to valuing a share in a company if the person is registered as a company auditor under a law in force in a State or a Territory, and is not:
(a) a director, secretary or employee of the company; or
(b) a partner, employer or employee of a person referred to in paragraph (a); or
(c) a partner or employee of an employee of a person so referred to.