Audit Act 2008

If the Auditor-General considers it to be against the public interest to disclose in a report under this Division information that could – unfairly prejudice the commercial interests of any person or body; or prejudice the investigation of a contravention or possible contravention of the law; or prejudice the fair trial of a person; or cause damage to the relations between the Government of the State and another Government; or disclose deliberations or decisions of the Cabinet or of a Committee of the Cabinet; or divulge information or a matter that was communicated in confidence between the State and the Commonwealth or between the State and another State or a Territory; or form the basis for a claim by the Crown in right of the State of Tasmania in a judicial proceeding that the information should not be disclosed – the Auditor-General must not disclose the information in the report.

The Auditor-General cannot be required to, and, except as provided in subsection (5), must not, disclose to – a House of Parliament; or a member of a House of Parliament; or a committee of a House of Parliament or a joint committee of both Houses of Parliament – information that the Auditor-General is prohibited under subsection (1) from disclosing in a report under this Division.

If under subsection (1) the Auditor-General does not disclose particular information in a report, the Auditor-General must state in the report – that information, which does not have to be identified, has not been disclosed in the report; and the reason, under subsection (1), why the Auditor-General is of the opinion that the information cannot be disclosed.

If, because of subsection (1), the Auditor-General – decides not to prepare a report; or does not disclose particular information in a report – the Auditor-General may prepare a report that includes the information that was not disclosed.

The Auditor-General may give a copy of a report prepared under subsection (4) to the Public Accounts Committee and to the Treasurer.

On receipt of a report under subsection (5), the Treasurer may act on recommendations contained in the report but must not publicly disclose the report or any matter contained in the report.

Notwithstanding anything contained in the Public Accounts Committee Act 1970, the Public Accounts Committee, on receipt of a report under subsection (5), may act on the recommendations contained in the report but must not publicly disclose the report or any matter contained in the report unless two thirds of the members of the Public Accounts Committee consider it is desirable and in the public interest to do so.

If the Public Accounts Committee considers it is desirable and in the public interest to publicly disclose the report received under subsection (5) or any matter contained in the report, the Public Accounts Committee is to make the report available to each House of Parliament.