(1) This section applies to:
(a) proceedings before a court (whether exercising federal jurisdiction or not); and
(b) proceedings before any tribunal, authority or person having power to require the production of documents or the answering of questions, other than a Commonwealth integrity agency or a member of a Royal Commission.
(2) A person who is, or has been, an entrusted person is not compellable in any proceedings to which this section applies:
(a) to disclose any information that:
(i) the person obtained because of the person being an entrusted person, or in the course of carrying out the person's duties as an entrusted person; and
(ii) was disclosed or collected under the provisions of, or for the purposes of, this Act; or
(b) to produce any document that:
(i) has come into the person's custody or control because of the person being an entrusted person, or in the course of carrying out the person's duties as an entrusted person; and
(ii) was produced under the provisions of, or for the purposes of, this Act.
(3) Subsection (1) does not apply to a proceeding if:
(a) any of the following persons is a party to the proceeding in the person's official capacity:
(i) a NACC Commissioner;
(ii) a delegate of the Commissioner;
(iii) a person appointed or authorised by the Commissioner to exercise a power or perform a function under this Act;
(iv) the Inspector;
(v) the CEO; or
(b) the proceeding is brought for the purposes of carrying into effect a provision of this Act; or
(c) the proceeding is a criminal proceeding, civil penalty proceeding or confiscation proceeding brought as a result of:
(i) a NACC Act process; or
(ii) an investigation of a corruption issue that the Commissioner oversees; or
(iii) a referral of a corruption issue to a Commonwealth agency or a State or Territory government entity under paragraph 41(1)(d).
(4) For the purposes of this section, produce includes permit access to, and production has a corresponding meaning.
(5) To avoid doubt, this section does not limit:
(a) section 103 (making investigation material available to courts); or
(b) section 106 (court's powers to order disclosure and to ensure a fair trial).