(1) A person must not disclose any information obtained from an authorised person in accordance with section 77 unless—
(a) the disclosure is made to enable the person to exercise a function conferred on the person by law for the purpose of the enforcement of a law or protecting the public revenue; and
(b) the Registrar consents to the disclosure.
Penalty: In the case of a natural person, 60 penalty units;
In the case of a body corporate, 120 penalty units.
(2) For the purposes of the Freedom of Information Act 1982 , information referred to in subsection (1) is information of a kind to which section 38 of that Act applies.