114Commercial‑in‑confidence information must not be disclosed

#### 114 Commercial‑in‑confidence information must not be disclosed (1) A person who: (a) has commercial‑in‑confidence information; and (b) has it only because of performing duties or functions under this Act; and (c) knows that the information is commercial‑in‑confidence information; must not disclose any of the information. Penalty: Imprisonment for 2 years. (1A) Subsection (1) does not apply if the disclosure is: (a) in the course of carrying out functions and duties under this Act; or (b) to the Commissioner of Taxation, for the purposes of the administration of an Act of which the Commissioner of Taxation has the general administration; or (c) by order of a court; or (d) with the consent of the person who applied to have the information treated as commercial‑in‑confidence information. > Note: A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code. (2) For the purposes of this section, information is commercial‑in‑confidence information at a particular time if, and only if, at that time: (a) there is in force a declaration under section 112 that the information is to be treated as commercial‑in‑confidence information for the purposes of this Part; or (b) the information is otherwise treated as commercial‑in‑confidence information for the purposes of this Part.