If the board of inquiry considers material before it discloses an offence, it may report the offence to 1 or more of the following and may make available to them all relevant material in the board’s possession—
(a) the commissioner;
(b) the Crime and Corruption Commission;
(c) the director of public prosecutions;
(d) the WHS prosecutor;
(e) the CEO;
(f) the chief inspector.