A person who is or was an authorised person is not required to disclose or produce in any Court any information obtained under or in relation to the administration of this Act except—
(a) if it is necessary to do so for the purposes of the administration of this Act; or
(b) if the requirement is made for
the purposes of enabling a person who is specified for the time being to be an
authorised recipient to perform a function conferred or imposed on the person
by law.
Part 6—Miscellaneous
Division 1—Further offences and ancillary provisions for offences