33Disclosure for the purposes of law enforcement

33 Disclosure for the purposes of law enforcement

(1) An entrusted person may disclose relevant levy/charge information to a body covered by subsection (2) if: (a) the entrusted person reasonably believes that disclosing the information is necessary for: (i) the enforcement of the criminal law; or (ii) the enforcement of a law imposing a pecuniary penalty; or (iii) the protection of public revenue; and (b) the functions of the body include that enforcement or protection; and (c) for a body mentioned in paragraph (2)(b) or (d)—the body has undertaken not to use or further disclose the information except in accordance with an agreement that: (i) is in force between the Commonwealth and the State or Territory; and (ii) applies in relation to the information; and (d) for a body mentioned in paragraph (2)(b) or (d)—the entrusted person is satisfied that the information will be used or further disclosed only in accordance with the agreement. (2) This subsection covers the following bodies: (a) a Commonwealth entity; (b) a State or Territory body; (c) the Australian Federal Police; (d) the police force or police service of a State or Territory.