32NDisclosure of information by authorised officer

32N Disclosure of information by authorised officer (1) An authorised officer must not disclose any information obtained in the course of the authorised officer's duties or the exercise of a power under section 32K or 32M except as authorised under this section. Penalty: 50 penalty units. (2) An authorised officer is authorised to and may disclose information obtained in the course of the authorised officer's duties or the exercise of a power under section 32K or 32M— (a) if the authorised officer reasonably believes that the disclosure is necessary— (i) for or in connection with the administration of this Division; or (ii) to assist the authorised officer or any of the following persons to exercise a power, or perform a duty or function under this Division— (A) the Secretary to the Department; (B) a person authorised to commence a proceeding under section 32Q(1)(b); (C) another authorised officer; or (b) in the following circumstances— (i) for the purposes of any legal proceeding arising out of this Division; (ii) for the purposes of any other legal proceeding; (iii) to a court or tribunal in the course of any legal proceeding; (iv) pursuant to an order of a court or tribunal; (v) to the extent reasonably required for any other law enforcement purposes; (vi) with the written authority of the Secretary to the Department; (vii) with the written authority of the person to whom the information relates; (viii) as otherwise authorised by law. S. 32O inserted by No. 2/2023 s. 6.