(1) A person must not disclose any information obtained from a person who is or was an authorised person in accordance with section 43 unless—
(a) the disclosure is made to enable the person to perform a function conferred on the person by law for the purpose of the enforcement or administration of a law or protecting the public revenue; and
(b) the Commissioner consents to the disclosure.
Penalty: In the case of an individual, 60 penalty units;
In the case of a body corporate, 300 penalty units.
Note
Section 50 applies to an offence against this subsection.
(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.