The IAB's guide is available from their website at: http://iabaustralia.com.au/en/About_IAB/Media_Releases/2013_-_IAB_Australia_releases_Social_Media_Comment_Moderation_Guidelines.aspx
I've also uploaded it to Scribd and embedded it below for easy access - as the document in their site is in a nonstandard ashx format.
Please note the free guide is copyright to the IAB Australia. I'm simply helping build awareness and ensure it is more widely accessible to people.
The guide would have been well suited for release under a Creative Commons, Attribution-NonCommercial-NoDerivs 3.0 Australia license (CC BY-NC-ND 3.0 AU) instead.