46Information confidential

46 Information confidential

(1)  Subsection (2) applies to a person who is or has been –

(a) the Auditor-General; or

(b) a person employed in the Tasmanian Audit Office; or

(c) a person appointed to assist the Auditor-General in respect of a particular matter; or

(d) an authorised person; or

(e) the independent auditor or an auditor engaged to conduct a review under section 44 .

(2)  A person to whom this subsection applies must preserve confidentiality with respect to all matters that come to the person's knowledge in the course of employment or duties under this Act or another written law and must not communicate any information as to matters of that kind to any person, except as may be required in connection with –

(a) the administration of this Act or that other written law; or

(b) [Section 46 Subsection (2) amended by No. 38 of 2013, s. 6, Applied:21 Oct 2013] any proceedings under this Act, that other written law or the Criminal Code ; or

(c) [Section 46 Subsection (2) amended by No. 38 of 2013, s. 6, Applied:21 Oct 2013] the procurement by, or provision to, the Auditor-General of –

(i) audit services; or

(ii) administrative services.

Penalty:  Fine not exceeding 500 penalty units.

(3)  Subsection (2) does not apply to the communication of information to –

(a) the Public Accounts Committee; or

(b) the House of Assembly or the Legislative Council; or

(c) [Section 46 Subsection (3) amended by No. 56 of 2011, s. 7, Applied:22 Dec 2011] a committee, commission or other body established by either House of Parliament in order to investigate the activities of one or more State entities or subsidiaries of State entities; or