Commonwealth Numbered Acts

CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 1289

1289. (1) 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 report
        of the directors under section 304 or on any statement, report or
        other document that is deemed, for any purpose, to be part of the
        first-mentioned report; or

   (c)  the giving of any notice, or the sending of any copy of accounts,
        group accounts or a report, to the Commission under subsection 332 (9)
        or (10).

(2) 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 Act 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).