(1) A person who
inspects books on behalf of an applicant under section 90A must not disclose
information obtained during the inspection.
Penalty for this subsection: a fine of $500.
(2) Subsection (1)
does not apply to the extent that the disclosure is to —
(a) the
Registrar; or
(b) the
applicant.
(3) Despite The
Criminal Code section 23B(2), it is immaterial for the purposes of subsection
(1) that any event occurred by accident.
[Section 90C inserted: No. 7 of 2016 s. 28.]