(1) The Executive Director may disclose protected information to an agency referred to in subsection (2) if:
(a) the Executive Director reasonably believes that the disclosure of the information is necessary for:
(i) the enforcement of the criminal law; or
(ii) the enforcement of a law imposing a pecuniary penalty; or
(iii) the protection of the public revenue; and
(b) the protected information is disclosed for the purposes of that enforcement or protection.
(2) The agencies to which the Executive Director may disclose protected information under this section are:
(a) a Department, agency or authority of the Commonwealth, a State or a Territory; or
(b) the Australian Federal Police; or
(c) the police force or police service of a State or Territory;
whose functions include that enforcement or protection.