125Meaning of protected audit information

125 Meaning of protected audit information

For the purposes of this Act, protected audit information means audit information that is:

(a) information the use or disclosure of which could reasonably be expected to substantially prejudice the commercial interests of a person; or
(b) information the disclosure of which could reasonably be expected to found an action by a person (other than the Commonwealth) for breach of a duty of confidence; or
(c) information the disclosure of which could reasonably be expected to prejudice the prevention, detection or investigation of, or the conduct of proceedings relating to, an offence or a contravention of a civil penalty provision; or
(d) information the disclosure of which could reasonably be expected to prejudice the protection of public safety or the environment; or
(e) information the disclosure of which could reasonably be expected to endanger the life or safety of an individual or group of individuals.