18. Proceedings privileged---(1) Subject to subsection (2) of this
 section,---
   (a) No proceedings, civil or criminal, shall lie against the
         Commissioner, the Deputy Commissioner, or any person engaged or
         employed in connection with the work of the Commissioner, for
         anything he or she may do or report or say in the course of the
         exercise or intended exercise of his or her duties under this
         Act, unless it is shown that he or she acted in bad faith:
   (b) The Commissioner, the Deputy Commissioner, and any such person as
         aforesaid, shall not be called to give evidence in any Court, or
         in any proceedings of a judicial nature, in respect of any thing
         coming to his or her knowledge in the exercise of his or her
         functions.

   (2) Nothing in subsection (1) of this section applies in respect of
 proceedings for---
   (a) An offence against section 78 or section 78A (1) or section 105 or
         section 105A of the Crimes Act 1961; or
   (b) The offence of conspiring to commit an offence against section 78
         or section 78A (1) or section 105 or section 105A of the Crimes
         Act 1961.

   (3) Anything said or any information supplied or any document, paper,
 or thing produced by any person in the course of any inquiry by or
 proceedings before the Commissioner or the Deputy Commissioner under
 this Act shall be privileged in the same manner as if the inquiry or
 proceedings were proceedings in a Court.

   (4) For the purposes of clause 5 of the First Schedule to the
 Defamation Act 1954, any report made by the Commissioner or the Deputy
 Commissioner under this Act shall be deemed to be an official report
 made by a person holding an inquiry under the authority of the
 legislature of New Zealand.