(1)  A person must not, except as permitted under section 109 , disclose to another person –

(a) the fact that a financial organisation, or an officer of the organisation, intends to give or has given information to the DPP under section 86 ; or

(b) the nature of any information given under section 86 ; or

(c) the fact that a requirement has been or is to be made by notice, or that an organisation or officer of the organisation has complied, or is to comply, with the notice, under section 87 ; or

(d) the content of a notice, or response made to a notice, under section 87 ; or

(e) the fact that a requirement has been or is to be made by notice, or that an organisation or officer of the organisation has complied, or is to comply, with the notice, under section 88 ; or

(f) the content of a notice, or response made to a notice, under section 88 ; or

(g) the fact that the person disclosing the information has been subject to a document production order, examination order, monitoring order or suspension order, in relation to a person's wealth, liabilities, income or expenditure; or

(h) the fact that a person other than the person disclosing the information is or has been subject to, or the subject of, a document production order, examination order, monitoring order or suspension order; or

(i) the contents of any document production order, examination order, monitoring order or suspension order; or

(j) any information obtained under this Part, or that came to the disclosing person's knowledge during, or as a result of, an investigation under this Part.

Penalty:  Fine not exceeding 1 000 penalty units or imprisonment for a term not exceeding 5 years, or both.

(2)  Without limiting subsection (1) , a person discloses information in contravention of that subsection if the person –

(a) discloses information to another person from which the other person could reasonably be expected to infer information the disclosure of which would contravene subsection (1) ; or

(b) makes or keeps a record of any information about a notice, or response, under section 87 , or a requirement or response under section 88 , other than a copy for the person's own records of the notice or the information provided in response to the notice; or

(c) makes or keeps a record of any information about the existence or operation of a document production order, examination order, monitoring order or suspension order, other than a copy for the person's own records of –

(i) an order directed to the person; or

(ii) the information provided by the person in response to the order.