51EConfidentiality requirements

51E Confidentiality requirements

(1) Except to the extent necessary to perform any official duties or to perform or exercise any power or function under this Act or any other Act, a person who is, or at any time has been, a person conducting an audit or investigation under section 51 must not, either directly or indirectly—

(a) make a record of, or divulge or communicate to any person, any information that is, or was acquired by the person by reason of being, or having been, a person conducting an audit or investigation under section 51; or

(b) make use of any such information for any purpose other than the performance of official duties or the performance or exercise of that function or power.

1. 100 penalty units.

(2) Subsection (1) does not preclude a person from—

(a) producing a document to a court in the course of criminal proceedings; or

(b) divulging or communicating to a court in the course of any criminal proceedings any matter or thing coming under the notice of the person in the performance of official duties or in the performance or exercise of a power referred to in subsection (1); or

(c) producing a document or divulging or communicating information that is expressly authorised or permitted by any Act to be produced, divulged or communicated; or

(d) producing a document or divulging or communicating information with the prior consent of—

(i) the person to whom it relates; or

(ii) if that person has died, with the consent of the senior available next of kin of that person.

(3) In this section, court includes any board, tribunal or person authorised to receive evidence.