(1) An entity commits an offence if:
(a) the entity is, or has been, an ACNC officer; and
Note: This Division applies to certain other entities in the same way as it applies to ACNC officers ( see section 150 - 10 ) .
(b) the entity has acquired protected ACNC information in the entity ' s capacity as an ACNC officer; and
(c) the entity:
(i) discloses the information to another entity, other than an entity covered by subsection ( 2 ); or
(ii) uses the information.
Penalty: Imprisonment for 2 years or 120 penalty units, or both.
( 2 ) This subsection covers the following entities:
(a) the entity to whom the information relates;
(b) if the entity to whom the information relates has an agent in relation t o the information--the agent;
(c) if the entity to whom the information relates is a registered entity--a responsible entity of that registered entity .
(3) Subdivision 150 - C provides for exception s to the prohibition in subsection ( 1).
Note: A defendant bears an evidential burden in relation to a matter in this subsection ( see subsection 13.3(3) of the Criminal Code ) .