Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person (the offender ) commits an offence against this subsection if:
(a) a person (the discloser ) makes a disclosure of information (the qualifying disclosure ) that qualifies for protection under this Part; and
(b) the qualifying disclosure relates to a contravention or possible contravention of a provision of this Act by:
(i) an Aboriginal and Torres Strait Islander corporation; or
(ii) an officer or employee of the corporation; and
(c) the qualifying disclosure is made to:
(i) the corporation's auditor or a member of an audit team conducting an audit of the corporation; or
(ii) a director, secretary or senior manager of the corporation; or
(iii) a person authorised by the corporation to receive disclosures of that kind; and
(d) the offender is:
(i) the corporation's auditor or a member of an audit team conducting an audit of the corporation; or
(ii) a director, secretary or senior manager of the corporation; or
(iii) a person authorised by the corporation to receive disclosures of that kind; or
(iv) the corporation; or
(v) any officer or employee of the corporation; and
(e) the offender discloses one of the following (the confidential information ):
(i) the information disclosed in the qualifying disclosure;
(ii) the identity of the discloser;
(iii) information that is likely to lead to the identification of the discloser; and
(f) the confidential information is information that the offender obtained directly or indirectly because of the qualifying disclosure; and
(g) either:
(i) the offender is the person to whom the qualifying disclosure is made; or
(ii) the offender is a person to whom the confidential information is disclosed in contravention of this section and the offender knows that the disclosure of the confidential information to the offender was unlawful or made in breach of confidence; and
(h) the disclosure referred to in paragraph (e) is not authorised under subsection (2).
(2) The disclosure referred to in paragraph (1)(e) is authorised under this subsection if it:
(a) is made to:
(i) the Registrar; or
(ii) ASIC; or
(iii) the Australian Prudential Regulation Authority; or
(b) is made to a member or special member of the Australian Federal Police (within the meaning of the Australian Federal Police Act 1979 ); or
(c) is made to a member (however described) of a police force of a State or Territory; or
(d) is made to someone else with the consent of the discloser.