(1) This section applies to a person who is, or has at any time been:
(a) appointed for the purposes of this Act; or
(c) authorised to perform a function or exercise a power of the Director on behalf of the Director ; or
(d) an auditor of an incorporated association.
(2) The person must not:
(a) except to the extent necessary to perform his or her official duties, or to perform a function or exercise a power, directly or indirectly make a record of, or divulge or communicate to a person, information that is or was acquired by him or her by reason of his or her being or having been so appointed, engaged or authorised, or being or having been the association's auditor; or
(b) make use of information that is or was acquired by him or her by reason of his or her being or having been so appointed, engaged or authorised, or being or having been the association's auditor, for purposes other than the performance of his or her official duties or the performance of a function or exercise of a power.
Maximum penalty: 400 penalty units or imprisonment for 2 years.
(3) Subsection (2) does not prevent a person from:
(a) producing a document to a court in the course of criminal proceedings or proceedings under this or another Act; or
(b) divulging or communicating to a court in the course of proceedings referred to in paragraph (a) a matter or thing coming to his or her notice in the performance of his or her official duties or in the performance of a function or the exercise of a power referred to in that subsection; or
(c) producing a document or divulging or communicating information to:
(i) the Minister; or
(ii) the Treasurer; or
(iii) the Minister administering the Local Government Act 2019 ; or
(iv) the Commissioner of Police; or
(v) the Commissioner of Territory Revenue; or
(vi) the Liquor Commission established by section 5 of the Liquor Commission Act 2018 ; or
(vii) the Director of Racing and Wagering, the Northern Territory Racing and Wagering Commission or another person as required under the Racing and Wagering Act 2024 ; or
(viii) the Office of Indigenous Policy Coordination; or
(ix) an auditor or former auditor of an incorporated association; or
(d) producing a document or divulging or communicating information to a person to whom, in the opinion of the Director, it is in the public interest that the document be produced or the information be divulged or communicated; or
(da) producing a document or divulging or communicating information to a person who, in the opinion of the Director, requires the document or information to enable the investigation or the enforcement of a law of the Territory, the Commonwealth, any State or another Territory; or
(e) producing a document or divulging or communicating information that is required or permitted by an Act to be produced, divulged or communicated.