Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a person has obtained information in the course of performing an Auditor - General function, the person must not disclose the information except in the course of performing an Auditor - General function or for the purpose of any Act that gives functions to the Auditor - General.
Penalty: Imprisonment for 2 years.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(2) Subsection (1) does not prevent the Auditor - General from disclosing particular information to the Commissioner of the Australian Federal Police if the Auditor - General is of the opinion that the disclosure is in the public interest.
(2A) Subsection (1) does not prevent a person (the information holder ) from disclosing information to another person under section 23A if the information holder does so in the circumstances permitted by that section.
(2B) A person commits an offence if:
(a) information is disclosed to the person; and
(b) the information is disclosed in circumstances permitted by section 23A; and
(c) the information is not disclosed to the person because the person is performing an Auditor - General function; and
(d) the person uses or discloses the information.
Penalty: Imprisonment for 2 years.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(2C) Subsection (2B) does not apply if the Auditor - General has consented to the use or disclosure.
Note: A defendant bears an evidential burden in relation to a matter in subsection (2C): see subsection 13.3(3) of the Criminal Code .
(3) A person commits an offence if:
(a) the person receives any of the following:
(i) a proposed report (including a draft) under section 19;
(ii) any other report (including a draft) created for the purposes of preparing a proposed report under section 19;
(iii) an extract from a report referred to in this paragraph; and
(b) the person discloses any information in the report or extract.
Penalty: Imprisonment for 2 years.
(4) Subsection (3) does not apply if the Auditor - General has consented to the disclosure.
Note: A defendant bears an evidential burden in relation to a matter in subsection (4): see subsection 13.3(3) of the Criminal Code .