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COMMONWEALTHAct
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s 23

Secrecy—audit information

In force
Part 4Disclosure of information

23 Secrecy—audit information

(1)

A person mentioned in subsection (2) commits an offence if:

(a)

the person obtains audit information in his or her capacity as a person mentioned in subsection (2); and

(b)

the person discloses the information to another person otherwise than under, or for the purposes of:

(i)

this Act or the performance of duties in relation to this Act; or

(ia)

the safeguard rules or the performance of duties in relation to the safeguard rules; or

(ii)

another law of the Commonwealth or the performance of duties in relation to another law of the Commonwealth.

Penalty: Imprisonment for 2 years or 120 penalty units, or both.

Note:

The same conduct may be an offence against both this section and section 122.4 of the Criminal Code.

(2)

This section applies to a person who is or was:

(d)

an audit team leader; or

(da)

an audit team member.

Note:

For the protection of other information, see Part 3 of the Clean Energy Regulator Act 2011 (secrecy obligations of officials of the Regulator).

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Section 23 — Secrecy—audit information — National Greenhouse and Energy Reporting Act 2007 (Commonwealth) — Barrister AI