(1) A prescribed person must not disclose or make a record of any information gained by that person in the performance of functions or duties or the exercise of powers under this Act, except as authorised under subsection (2).
Penalty: 60 penalty units.
(2) For the purposes of subsection (1), a prescribed person is authorised to disclose or make a record of the information—
(a) if it is necessary to do so for the purposes of, or in connection with, the performance of a function or duty or the exercise of a power under this Act; or
(b) if the person or body to whom the information relates gives written consent to the disclosure or the making of the record; or
(c) if the information or record is disclosed to a court or tribunal in the course of criminal proceedings or on the order of the court or tribunal; or
(d) if the disclosure or the making of the record is for the purposes of obtaining legal advice; or
(e) if the disclosure or the making of the record is otherwise authorised by this Act.
(3) Without limiting subsection (1), a prescribed person must not disclose any information given to the prescribed person under a requirement under this Part (including information contained in a document required to be produced to the prescribed person) except as authorised under subsection (4).
Penalty: 60 penalty units.
(4) For the purposes of subsection (3), the prescribed person is authorised to disclose the information—
(a) if—
(i) the prescribed person has advised the person from whom the information was obtained of the proposal to disclose the information; and
(ii) the prescribed person has given that person a reasonable opportunity to consent to the disclosure; and
(iii) the person from whom the information was obtained has consented to the proposal to disclose that information; or
(b) if the information is disclosed to another prescribed person for the purpose of that person or the Commissioner exercising powers or performing functions under this or any other Act.
(5) In this section—
"prescribed person" means a person who is, or has been—
(a) the Commissioner; or
(b) a delegate of the Commissioner; or
(c) an employee in the office of the Commissioner; or
(d) a consultant engaged by the Commissioner.
Pt 6 Div. 9 (Heading and ss 132ZD – 132ZH) inserted by No. 33/2017 s. 29.
Division 9—General issues applying to investigations
S. 132ZCA inserted by No. 19/2019 s. 63.