Queensland Consolidated Regulations Queensland Consolidated RegulationsFor section 311 (1) (f) of the Act , the following circumstances are prescribed as circumstances in which disclosure under section 307B , 308 or 309 (1) of the Act is not required—
(a) the client is an overseas-registered foreign lawyer, or a foreign law practice, within the meaning of part 2.8 of the Act ;
(b) the client is a corporation that has a share capital and whose shares, or the majority of whose shares, are held beneficially for the Commonwealth or a State.