23Secrecy—audit information

#### 23 Secrecy—audit information (1) A person mentioned in subsection (2) commits an offence if: (a) the person obtains audit information in his or her capacity as a person mentioned in subsection (2); and (b) the person discloses the information to another person otherwise than under, or for the purposes of: (i) this Act or the performance of duties in relation to this Act; or (ia) the safeguard rules or the performance of duties in relation to the safeguard rules; or (ii) another law of the Commonwealth or the performance of duties in relation to another law of the Commonwealth. Penalty: Imprisonment for 2 years or 120 penalty units, or both. > Note: The same conduct may be an offence against both this section and section 122.4 of the Criminal Code. (2) This section applies to a person who is or was: (d) an audit team leader; or (da) an audit team member. > Note: For the protection of other information, see Part 3 of the Clean Energy Regulator Act 2011 (secrecy obligations of officials of the Regulator).