A person who receives a proposed audit report, or part of a proposed audit report, of the auditor-general under section 64 , or a proposed report, or part of a proposed report, of the auditor-general under section 61A , must not disclose any information contained in the report unless—
(a) disclosure is required for the purpose of—(i) making submissions or comments to the auditor-general in relation to the proposed report; or(ii) obtaining legal advice in relation to matters raised by the proposed report; or
(b) the information has been made public by the auditor-general.
Penalty—Maximum penalty—200 penalty units or 1 year’s imprisonment.