Commonwealth Numbered Acts

COMPANIES ACT 1981 No. 89 of 1981 - SECT 16

16. (1) Where-

   (a)  the Commission, or a person authorized by the Commission, makes a
        requirement under section 12 or 13 of a duly qualified legal
        practitioner in respect of a document; and

   (b)  the document contains a privileged communication made by or on behalf
        of or to the legal practitioner in his capacity as a legal
        practitioner, the legal practitioner is entitled to refuse to comply
        with the requirement unless the person to whom or by or on behalf of
        whom the communication was made or, if the person is a body corporate
        that is under official management or in the course of being wound up,
        the official manager or the liquidator, as the case may be, agrees to
        the legal practitioner complying with the requirement but, where the
        legal practitioner so refuses to comply with a requirement, he shall,
        if he knows the name and address of the person to whom or by or on
        behalf of whom the communication was made, forthwith furnish that name
        and address in writing to the Commission or authorized person.

(2) Where-

   (a)  under section 12 or 13, the Commission, or a person authorized by the
        Commission, requires a duly qualified legal practitioner to make a
        statement providing an explanation as to any matter relating to the
        compilation of books or as to any matter to which any books relate;
        and

   (b)  the legal practitioner is not able to make that statement without
        disclosing a privileged communication made by or on behalf of or to
        the legal practitioner in his capacity as a legal practitioner, the
        legal practitioner is entitled to refuse to comply with the
        requirement, except to the extent that he is able to comply with the
        requirement without disclosing any privileged communication referred
        to in paragraph (b), unless the person to whom or by or on behalf of
        whom the communication was made or, if the person is a body corporate
        that is under official management or in the course of being wound up,
        the official manager or the liquidator, as the case may be, agrees to
        the legal practitioner complying with the requirement but, where the
        legal practitioner so refuses to comply with a requirement, he shall,
        if he knows the name and address of the person to whom or by or on
        behalf of whom the communication was made, forthwith furnish that name
        and address in writing to the Commission or authorized person.

Penalty: $1,000 or imprisonment for 3 months, or both.