142
CurrentDisclosure of information acquired in inspection
142 Disclosure of information acquired in inspection
(1)
A person who inspects books on behalf of an applicant under section 140 must not disclose information obtained during the inspection.
Maximum penalty—$500.
(2)
Subsection (1) does not apply to the extent that the disclosure is to—
(a)
the Registrar; or
(b)
the applicant.
(3)
An offence based on subsection (1) is an offence of strict liability.
(4)
A defendant bears an evidential burden in relation to the matter in subsection (2).
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