(1) A person commits an offence if:
(a) the person obtains information in the course of performing a function connected with the administration of this Act or exercising a power under this Act; and
(b) the information is confidential and the person is reckless in relation to that circumstance; and
(c) the person intentionally engages in conduct; and
(d) the conduct results in the disclosure of the information and the disclosure is not authorised under subsection (3); and
(e) the person is reckless in relation to the result and circumstance referred to in paragraph (d).
Maximum penalty: 200 penalty units or imprisonment for 2 years.
(2) Strict liability applies to subsection (1)(a).
(3) For subsection (1)(d), disclosure of information is authorised if disclosed:
(a) for a purpose connected with the administration of this Act, including a legal proceeding arising out of the operation of this Act; or
(b) to the Auditor General appointed under the Audit Act 1995 ; or
(c) to the Commissioner appointed under the Taxation Administration Act 2007 ; or
(d) to a person or body responsible for regulating wagering in another jurisdiction with whom the Commission has an arrangement for the sharing of information; or
(e) for a purpose connected with the enforcement of the Criminal Code or a law of a State, another Territory or the Commonwealth related to misconduct in the racing or wagering industry; or
(f) to a person who is otherwise entitled to the information.
(4) If the information referred to in subsection (1) relates to a person, it is a defence to a prosecution for an offence against that subsection if the person consented to the disclosure of the information.
Note for section 272
In addition to the circumstances mentioned in this section, a person who discloses information mentioned in this section will not be criminally responsible for an offence if the disclosure is justified or excused by or under a law (see section 43BE of the Criminal Code).