sec.53Confidentiality and related matters

sec.53 Confidentiality and related matters

This section applies to a person who is or has been any of the following, including before the commencement of this subsection— an authorised auditor; a person engaged by the auditor-general; a person engaged or employed by a contract auditor; a person receiving proposed reports, or extracts of proposed reports, under section 64 . The person must not— make a record of protected information; or whether directly or indirectly, divulge or communicate protected information; unless the record is made, or the protected information is divulged or communicated, under this Act or in the performance of duties, as a person to whom this section applies, under this Act. Maximum penalty—200 penalty units or imprisonment for 1 year. Subsection (2) does not prevent the disclosure of protected information to— the parliamentary committee or a portfolio committee; or the Crime and Corruption Commission; or a police officer, or an entity, responsible for the investigation or prosecution of offences in any jurisdiction; or a court for the purposes of the prosecution of a person for an offence in any jurisdiction; or if the auditor-general conducts an audit jointly, or in collaboration, with the auditor-general of the Commonwealth or another State under section 42A —the auditor-general of the Commonwealth or other State; or the Treasurer or the department in which the Financial Accountability Act 2009 is administered. Compliance by a person mentioned in subsection (1) in relation to the Corporations Act , section 311 or the Australian Securities and Investments Commission Act 2001 , section 30A is declared to be an excluded matter for the Corporations Act , section 5F . Nothing in subsection (4) is intended to affect the power of a person mentioned in subsection (1) to disclose information to the Australian Securities and Investments Commission under subsection (3) (c) . In this section— protected information means information, observations, comments, suggestions or notations that— are not publicly available; and are disclosed to, obtained by or made by a person to whom this section applies in relation to an audit that has been, is being or will be conducted under this Act; and are relevant to the audit. s 53 amd 2011 No. 24 s 23 ; 2014 No. 21 s 94 (2) sch 2 ; 2019 No. 20 s 4 (sec.53-ssec.1) This section applies to a person who is or has been any of the following, including before the commencement of this subsection— an authorised auditor; a person engaged by the auditor-general; a person engaged or employed by a contract auditor; a person receiving proposed reports, or extracts of proposed reports, under section 64 . (sec.53-ssec.2) The person must not— make a record of protected information; or whether directly or indirectly, divulge or communicate protected information; unless the record is made, or the protected information is divulged or communicated, under this Act or in the performance of duties, as a person to whom this section applies, under this Act. Maximum penalty—200 penalty units or imprisonment for 1 year. (sec.53-ssec.3) Subsection (2) does not prevent the disclosure of protected information to— the parliamentary committee or a portfolio committee; or the Crime and Corruption Commission; or a police officer, or an entity, responsible for the investigation or prosecution of offences in any jurisdiction; or a court for the purposes of the prosecution of a person for an offence in any jurisdiction; or if the auditor-general conducts an audit jointly, or in collaboration, with the auditor-general of the Commonwealth or another State under section 42A —the auditor-general of the Commonwealth or other State; or the Treasurer or the department in which the Financial Accountability Act 2009 is administered. (sec.53-ssec.4) Compliance by a person mentioned in subsection (1) in relation to the Corporations Act , section 311 or the Australian Securities and Investments Commission Act 2001 , section 30A is declared to be an excluded matter for the Corporations Act , section 5F . (sec.53-ssec.5) Nothing in subsection (4) is intended to affect the power of a person mentioned in subsection (1) to disclose information to the Australian Securities and Investments Commission under subsection (3) (c) . (sec.53-ssec.6) In this section— protected information means information, observations, comments, suggestions or notations that— are not publicly available; and are disclosed to, obtained by or made by a person to whom this section applies in relation to an audit that has been, is being or will be conducted under this Act; and are relevant to the audit.