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. > Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative’s registration. (4) Subsection (3) does not authorise the disclosure of information to: (a) a Commonwealth Minister; or (b) a Minister of a State or Territory; or (c) an elected member of a body established under a law of a State or Territory. (5) Except where it is necessary to do so for the purpose of giving effect to a \*taxation law, the \*entrusted person is not to be required: (a) to produce any \*protected document to a court; or (b) to disclose \*protected information to a court. (6) In this section: > disclose means divulge or communicate.