105Disclosures to a court or tribunal

105  Disclosures to a court or tribunal  (1) A person must not be required to disclose to a court or tribunal in any civil proceedings:  (a) protected information; or  (b) information that is contained in the assessment framework policy guidelines.  (2) Subsection (1) does not apply if the disclosure of the information is for the purposes of giving effect to this Act.  (3) For the purposes of subsection (2) (and without limiting that subsection), if the disclosure of the information is in civil proceedings for judicial review of a decision made under this Act, then the disclosure is for the purposes of giving effect to this Act.  (4) Subsection (1) does not apply if the disclosure of the information is in civil proceedings under, or arising out of, section 28 (which is about giving false or misleading information, documents or statements to an officer of the scheme).  (5) Subsection (1) does not apply if:  (a) the person did not obtain the information under, for the purposes of, or in connection with, the scheme; or  (b) the person had already obtained the information before the person obtained the information under, for the purposes of, or in connection with, the scheme.  (6) Protected information and information that is contained in the assessment framework policy guidelines are not to be published by any person, court or tribunal.