In the matter of Northern Energy Corporation Limited

[2020] NSWSC 1073

Supreme Court of NSW

Built by Barristers,
For Australian Law.

1. Privilege
2. › legal advice privilege
3. › communications with third parties at [45]
4. › dominant purpose
5. › waiver
6. › limited waiver at [60]
7. › disclosure to auditors at [66]
8. › onus
9. › evidentiary requirements.
1. Objection to production of documents by auditor to liquidators
2. › claim for privilege by third party
3. › common law applies.
1. Liquidators of two subsidiaries conducting examinations
2. › orders for production to auditors of parent company
3. › accounts prepared on consolidated basis
4. › disclosure of legal advice by parent company to auditor on a confidential basis
5. › review of legal advice referred to in audit letter
6. › whether disclosure of legal advice by parent company to auditor amounted to waiver to auditor only, waiver to subsidiaries, or waiver generally.
1. Waiver
2. › limited waiver
3. › disclosure of privileged material to auditors ordinarily limited waiver only
4. › no waiver by parent company to subsidiaries
5. › no waiver generally.