72Unauthorised disclosure or provision of confidential information

72 Unauthorised disclosure or provision of confidential information

(1) A person who receives or obtains confidential information from the Victorian Auditor-General's Office, a VAGO officer or otherwise under this Act, must not provide or disclose that information except in the circumstances specified in subsection (2).

(2) A person may provide or disclose confidential information in the following circumstances—

(a) for the purposes of making submissions or comments to the Auditor-General on a proposed report;

(b) for the purposes of obtaining legal or financial advice;

(c) if the confidential information is in the public domain at the time the information is provided or disclosed, otherwise than as a result of a disclosure that the person knows or ought to have known was unlawful;

(d) if the person is an officer or employee of a public body or an Auditor-General of another jurisdiction within the meaning of section 69(7), and the provision or disclosure is required to perform the person's official duties;

(e) if the person is a Department Head and the provision or disclosure is required to perform the person's official duties;

(f) if the Auditor-General or a VAGO officer consents to the confidential information being provided or disclosed.

(3) In this section confidential information means—

(a) a proposed report or part of a proposed report; and

(b) a draft report or part of a draft report; and

(c) working documents prepared for the purposes of an audit or assurance review; and

(d) information provided or disclosed to specified entities under section 68 and to other Auditors-General under section 69; and

(e) any other information provided or disclosed under this Act which is stated to be confidential or which is by its nature confidential.

Pt 10 (Headings and ss 73–78) inserted by No. 12/2019 s. 9.