(1) An official to whom this section applies must not, unless required or permitted by law to do so, disclose protected information to a person if disclosing of the protected information would constitute a breach of confidence.
(2) An official to whom this section applies may disclose protected information to:
(a) the Minister; or
(aa) a person employed by the Minister under the Members of Parliament (Staff) Act 1984 ; or
(b) the Secretary of the Department; or
(c) an officer of the Department designated in writing by the Secretary of the Department as being an officer who is to receive information under this Act.
(2A) An official to whom this section applies may disclose protected information if the disclosure is made:
(a) in the course of performing a duty or function, or exercising a power, under this Act; or
(b) for the purposes of enabling another person to perform duties or functions, or exercise powers, under this Act; or
(c) for the purposes of enabling a person to perform duties or functions, or exercise powers, under the Census and Statistics Act 1905 or the Income Tax Assessment Act 1997 .
(3) In this section:
"disclose" means divulge or communicate.
"officer of the Department" includes a consultant or other person providing services to the Department.
"official to whom this section applies" means the following:
(a) the Board;
(b) a person who is or has been a member of the Board;
(c) a committee;
(d) a person who is or has been a member of a committee;
(e) a person who is or has been a member of the staff assisting the Board or a committee (see section 25);
(f) a person who is or has been a consultant assisting the Board or a committee (see section 25);
(g) a person who was a member, or an acting member, of the former Industry Research and Development Board that was established by this Act (as in force before the commencement of Schedule 12 to the Tax Laws Amendment (2007 Measures No. 5) Act 2007 );
(h) a person who was a member of the staff assisting the former Industry Research and Development Board that was established by this Act (as in force before the commencement of Schedule 12 to the Tax Laws Amendment (2007 Measures No. 5) Act 2007 );
(i) a person who was a consultant assisting the former Industry Research and Development Board that was established by this Act (as in force before the commencement of Schedule 12 to the Tax Laws Amendment (2007 Measures No. 5) Act 2007 ).
"protected information" means information that relates to a matter covered by Part III of this Act.