Commonwealth Numbered Acts

CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 863

863. (1) An auditor of the holder of a licence has qualified privilege in
respect of:

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

   (b)  the lodging of a report, or the sending of a report to the holder, or
        to a securities exchange, under section 861.

(2) A person has qualified privilege:

   (a)  in respect of the publishing of a document prepared by an auditor of
        the holder of a licence in the course of the auditor's duties or
        required by or under this Chapter to be lodged, whether or not the
        document has been lodged; or (b) in respect of the publishing of a
        statement made by such an auditor as mentioned in subsection (1).