For the purposes of subsection 323 - 1(3), a person may disclose information if the disclosure is made:
(a) in the course of performing or exercising a duty, function or power under this Act, other than an * APRA private health insurance duty, function or power; or
(aa) for the purpose of enabling a person to perform or exercise an * APRA private health insurance duty, function or power; or
(b) for the purpose of enabling a person to perform functions in connection with a * medicare program; or
(c) for the purpose of enabling a person to perform functions under:
(i) a provision of the A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999 ; or
(ii) a provision of the Medicare Levy Act 1986 ; or
(iii) a provision of Subdivision 61 - G of the Income Tax Assessment Act 1997 ; or
(iv) any other provision of the Income Tax Assessment Act 1997 , or of any other Act, to the extent that the provision relates to a provision mentioned in subparagraph (i), (ii) or (iii); or
(d) for the purpose of enabling a person to perform functions under Part IID of the Ombudsman Act 1976 .