(1) It is not a reasonable excuse for a person to refuse or fail to comply with the notice as a result of—
(a) any obligation imposed on that person, by any enactment or rule of law, to maintain secrecy in relation to the production of the document or information or the answer to a question; or
(b) any restriction imposed on that person, by any enactment or rule of law, that prohibits the disclosure of the document, information or the answer to a question.
(2) Nothing in this section affects the operation of—
(a) Part 7 of the Protected Disclosure Act 2012 ; or
(b) Division 3 of Part 2 of the Independent Broad-based Anti‑corruption Commission Act 2011 .
S. 83L inserted by No. 11/2021 s. 169.