40Secrecy and confidentiality

40 Secrecy and confidentiality (1) This section applies whether a person provides information (including an answer to a question), a document or thing to the Auditor-General, an authorised person or a VAGO officer assisting the Auditor-General for the purposes of anything done under this Act— (a) in response to a request; or (b) pursuant to an information gathering notice. (2) Subject to subsection (3), a person may comply with a request for information, a document or thing despite anything in another enactment, rule of law or contract that— (a) prohibits the person from giving the information or producing the document or other thing; or (b) imposes a duty of confidentiality on the person in relation to the information, document or other thing. (3) A person may only comply with a request to provide information or a document which is subject to Cabinet confidentiality if the request is made for any of the following purposes— (a) a financial audit under Part 3; (b) a performance audit under Part 4; (c) an assurance review under Part 5; (d) performing the Auditor-General's functions or powers under another Act where the other Act expressly authorises the provision of that information. (4) Subject to subsection (5), it is not a reasonable excuse for a person to refuse or fail to comply with an information gathering notice on the grounds that another enactment, rule of law or contract— (a) prohibits the person from giving the information or producing the document or other thing; or (b) imposes a duty of confidentiality on the person in relation to the information, document or other thing. (5) It is a reasonable excuse for a person to refuse or fail to comply with an information gathering notice that requires the provision of information or a document which is subject to Cabinet confidentiality unless the information gathering notice is served for any of the following purposes— (a) a financial audit under Part 3; (b) a performance audit under Part 4; (c) an assurance review under Part 5; (d) performing the Auditor-General's functions or powers under another Act where the other Act expressly authorises the provision of that information. (6) A person is not subject to any civil, administrative or disciplinary proceeding or action only because the person complied with— (a) a request for information, a document or thing by the Auditor-General, an authorised person or a VAGO officer assisting the Auditor-General for the purposes of anything done under this Act; or (b) an information gathering notice. Division 2—Use and inspection of documents and other things S. 41 inserted by No. 12/2019 s. 9.