30Protection of confidentiality of information

30 Protection of confidentiality of information

(1) This section restricts what a *person (the entrusted person) may do with *protected information, or *protected documents, that the person has obtained in the course of *official employment. (2) The *entrusted person: (a) must not make a record of *protected information; and (b) must not disclose it to anyone else; if the recording or disclosure is not done in accordance with subsection (3).

Penalty: Imprisonment for 2 years.

(3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure: (a) the recording or disclosure is for the purposes of this Act; (b) the recording or disclosure happens in the course of the performance of the duties of the *entrusted person’s *official employment; (c) the entrusted person is the *Registrar and the disclosure is to: (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or (iii) another *person for the purpose of that other person carrying out functions under a *taxation law; or (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or (viii) a prescribed body for the prescribed purposes; (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to: (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or (iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or (v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or (vi) a prescribed body for the prescribed purposes; (e) the entrusted person is the Registrar and the disclosure: (i) is of information relating to an individual who is, or who has been, registered as an *entity’s representative in the *Australian Business Register; and (ii) is for the purposes of facilitating the entity’s electronic dealings with *government entities or for maintaining details in the Register.