126DLoss of professional confidential relationship privilege—

126D Loss of professional confidential relationship privilege— misconduct (1) This division does not prevent the presenting 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 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;