An ACNC officer may disclose protected ACNC information if:
(a) the disclosure is to an Australian government agency; and
(b) the ACNC officer is satisfied that the information will enable or assist the Australian government agency to perform or exercise any of the functions or powers of the agency; and
(c) the disclosure is for the purpose of enabling or assisting the Australian government agency to perform or exercise any of the functions or powers of the agency; and
(d) the disclosure is reasonably necessary to promote the objects of this Act.