(1) A Commission official must not disclose any protected Part VB information to any person, except:
(a) when the Commission official is performing duties or functions as a Commission official; or
(b) when the Commission official or the Commission is required or permitted by law to disclose the information.
(2) Subsection (1) does not allow a Commission official to disclose protected Part VB information when performing a function of the Commission described in section 28.
(3) In this section:
"Commission official" means:
(a) a member, or associate member, of the Commission;
(b) a person referred to in subsection 27(1);
(c) a person engaged under section 27A.
"disclose" means divulge or communicate.
"information" includes information in a document and information given in evidence.
"protected Part VB information" means:
(a) information that:
(i) was obtained by the Commission under Part XID or section 155; and
(ii) relates to a matter that arose under Part VB before its repeal by item 32 of Schedule 1 to the Statute Stocktake (Regulatory and Other Laws) Act 2009 ; or
(b) information that was obtained by the Commission under section 75AY before its repeal by item 32 of Schedule 1 to the Statute Stocktake (Regulatory and Other Laws) Act 2009 .