35Privilege does not apply in certain circumstances

35 Privilege does not apply in certain circumstances

If a person refuses to prepare or produce a document or statement as required under section 33 or 34 on the grounds that the document or statement, or the information contained in the document or statement, is protected by privilege –

(a) the Commissioner may require the production of the document or statement to assess whether privilege so applies; and

(b) the production of the document or statement to the Commissioner, or the use of the document or statement by the Commissioner, does not affect whether the document or statement is protected by privilege in any other circumstances.