(1) Each of the following is an authorised discloser :
(a) the Commissioner;
(b) the Inspector.
(2) A person is an entrusted person if the person is:
(a) a staff member of the NACC; or
(b) the Inspector; or
(c) a person assisting the Inspector (see section 195).
(3) Sensitive information is information the disclosure of which:
(a) could prejudice the security, defence or international relations of Australia; or
(b) would prejudice relations between:
(i) the Commonwealth Government and the Government of a State or Territory; or
(ii) the Government of a State or Territory and the Government of another State or Territory; or
(c) would involve disclosing:
(i) deliberations or decisions of the Cabinet, or of any committee of the Cabinet, of the Commonwealth or of a State; or
(ii) deliberations or advice of the Federal Executive Council or the Executive Council of a State or the Northern Territory; or
(iii) deliberations or decisions of the Australian Capital Territory Executive or of a committee of that Executive; or
(d) could reveal, or enable a person to ascertain, the existence or identity of a confidential source of information in relation to:
(i) the enforcement of the criminal law of the Commonwealth, a State or Territory or a foreign country; or
(ii) a NACC Act process; or
(e) could reveal, or enable a person to ascertain, the identity of a person who is, or has been, a staff member of:
(i) the Australian Security Intelligence Organisation; or
(ii) the Australian Secret Intelligence Service; or
(f) could reveal, or enable a person to ascertain, the identity of a person who is, or has been, an agent of:
(i) the Australian Security Intelligence Organisation; or
(ii) the Australian Secret Intelligence Service; or
(iii) the Australian Geospatial - Intelligence Organisation; or
(iv) the Australian Signals Directorate; or
(g) could reveal information:
(i) about the capabilities of, or information sources or operational activities or methods available to, a law enforcement agency, intelligence agency or the Australian Defence Force; or
(ii) about particular operations that have been, are being or are proposed to be undertaken by a law enforcement agency, intelligence agency or the Australian Defence Force, or about proceedings relating to those operations; or
(iii) provided by, or on behalf of, the government of a foreign country, an authority of the government of a foreign country or an international organisation, where that government or organisation does not consent to the public disclosure of the information; or
(h) would prejudice the proper performance of the functions of the IGIS; or
(i) could endanger a person's life or physical safety; or
(j) could prejudice the protection of public safety; or
(k) would prejudice the fair trial of any person or the impartial adjudication of a matter; or
(l) would prejudice the proper enforcement of the law (including through corruption investigations, NACC corruption investigations or NACC complaint investigations); or
(m) would involve disclosing information whose disclosure is prohibited (absolutely or subject to qualifications) by or under another law of the Commonwealth; or
(n) would involve unreasonably disclosing a person's personal affairs; or
(o) would involve unreasonably disclosing confidential commercial information.