(1) An entity commits an offence if:
(a) the entity is, or has been, an ACNC officer; and
Note: This Division applies to certain other entities in the same way as it applies to ACNC officers (see section 150 - 10).
(b) the entity has acquired protected ACNC information in the entity's capacity as an ACNC officer; and
(c) the entity:
(i) discloses the information to another entity, other than an entity covered by subsection (2); or
(ii) uses the information.
Penalty: Imprisonment for 2 years or 120 penalty units, or both.
(2) This subsection covers the following entities:
(a) the entity to whom the information relates;
(b) if the entity to whom the information relates has an agent in relation to the information--the agent;
(c) if the entity to whom the information relates is a registered entity--a responsible entity of that registered entity.
(3) Subdivision 150 - C provides for exceptions to the prohibition in subsection (1).
Note: A defendant bears an evidential burden in relation to a matter in this subsection (see subsection 13.3(3) of the Criminal Code ).