Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who inspects books on behalf of an applicant under section 175 - 1 must not disclose information obtained during the inspection.
(2) Subsection (1) does not apply to the extent that the disclosure is to:
(a) the Registrar; or
(b) the applicant.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).
(3) A person commits an offence if the person contravenes subsection (1).
Penalty: 50 penalty units or imprisonment for 12 months, or both.
(4) An offence against subsection (3) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .