(1) The Secretary may disclose protected information to an agency referred to in subsection (2), if:
(a) the Secretary 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 Secretary 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.
(3) The Secretary may, in writing, authorise an entrusted person to disclose protected information to an agency referred to in subsection (2), if:
(a) the Secretary 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.
(4) If a person is authorised to disclose information under subsection (3), that person may disclose the information.
(5) An entrusted person may:
(a) make a record of protected information; or
(b) use protected information;
for the purpose of disclosing protected information under subsection (1) or (4).
Conditions
(6) The Secretary may, by writing, impose conditions to be complied with in relation to protected information disclosed under subsection (1) or (4).
(7) A person commits an offence if:
(a) the person is subject to a condition under subsection (6); and
(b) the person engages in conduct; and
(c) the person's conduct breaches the condition.
Penalty: Imprisonment for 2 years.
(8) An instrument under subsection (6) is not a legislative instrument.