(1)  This Division does not prevent the adducing of evidence of a communication made or the contents of a document prepared in the furtherance of the commission of a fraud or an offence or the commission of an act that renders a person liable to a civil penalty.

(2)  For the purposes of this section, if the commission of the fraud, offence or act is a fact in issue and there are reasonable grounds for finding that –

(a) the fraud, offence or act was committed; and

(b) a communication was made or document prepared in furtherance of the commission of the fraud, offence or act –

the court may find that the communication was so made or document so prepared.