(1) Despite any direction given by the Commissioner under subsection 43(1), the following action may be taken:
(a) action to prevent or lessen an imminent risk to the safety of a person, or to protect a person's life;
(b) action that is in the interests of the security, defence or international relations of Australia;
(c) action to prevent loss to the Commonwealth of an amount, greater than the amount (if any) prescribed by the regulations, which could not be recovered;
(d) other action for which it would be unreasonable in the circumstances to await any necessary permission.
(2) If action is taken relying on subsection (1), the agency head must:
(a) as soon as practicable, but no later than 48 hours after the action is taken, provide details of the action to the Commissioner; and
(b) take reasonable steps to:
(i) ensure that the action does not prejudice the investigation of a corruption issue or any other NACC Act process; and
(ii) preserve evidence that is, or could be, relevant for the purposes of conducting a NACC Act process.