Commonwealth Consolidated Acts Commonwealth Consolidated ActsScope
(1) This section applies if the Regulator is satisfied that disclosure of particular protected audit information is reasonably necessary for:
(a) the enforcement of the criminal law; or
(b) the enforcement of a law imposing a pecuniary penalty; or
(c) the protection of the public revenue.
Disclosure
(3) If any of the following individuals:
(e) an individual who is an audit team leader;
(f) an individual assisting an audit team leader;
is authorised by the Regulator, in writing, for the purposes of this section, the individual may disclose that protected audit information to:
(g) a Department, agency or authority of the Commonwealth, a State or a Territory; or
(h) an Australian police force;
whose functions include that enforcement or protection, for the purposes of that enforcement or protection.
Secondary disclosure and use
(4) A person commits an offence if:
(a) the person is, or has been, an employee or officer of:
(i) a Department, agency or authority of the Commonwealth, a State or a Territory; or
(ii) an Australian police force; and
(b) protected audit information has been disclosed under subsection (3) to the Department, agency, authority or police force, as the case may be; and
(c) the person has obtained the information in the person's capacity as an employee or officer of the Department, agency, authority or police force, as the case may be; and
(d) the person:
(i) discloses the information to another person; or
(ii) uses the information.
Penalty: Imprisonment for 2 years or 120 penalty units, or both.
(5) Subsection (4) does not apply if:
(a) the disclosure or use is with the consent of the Regulator; and
(b) the disclosure or use is for the purpose of:
(i) enforcing the criminal law; or
(ii) enforcing a law imposing a pecuniary penalty; or
(iii) protecting the public revenue.
Note: A defendant bears an evidential burden in relation to a matter in subsection (5) (see subsection 13.3(3) of the Criminal Code ).
Conditions
(6) The Regulator may, by writing, impose conditions to be complied with in relation to protected audit information disclosed under subsection (3).
(7) A person commits an offence if:
(a) the person is subject to a condition under subsection (6); and
(b) the person engages in conduct; and
(c) the person's conduct breaches the condition.
Penalty: Imprisonment for 2 years or 120 penalty units, or both.
(8) An instrument under subsection (6) is not a legislative instrument.