Audit Act 2008

Subsection (2) applies to a person who is or has been – the Auditor-General; or a person employed in the Tasmanian Audit Office; or a person appointed to assist the Auditor-General in respect of a particular matter; or an authorised person; or the independent auditor or an auditor engaged to conduct a review under section 44.

A person to whom this subsection applies must preserve confidentiality with respect to all matters that come to the person's knowledge in the course of employment or duties under this Act or another written law and must not communicate any information as to matters of that kind to any person, except as may be required in connection with – the administration of this Act or that other written law; or any proceedings under this Act, that other written law or the Criminal Code; or the procurement by, or provision to, the Auditor-General of – audit services; or administrative services. Fine not exceeding 500 penalty units.

Subsection (2) does not apply to the communication of information to – the Public Accounts Committee; or the House of Assembly or the Legislative Council; or a committee, commission or other body established by either House of Parliament in order to investigate the activities of one or more State entities or subsidiaries of State entities; or the Integrity Commission or to an Integrity Tribunal established under the Integrity Commission Act 2009, if the Auditor-General has determined that – it is appropriate that such information should be provided; and the provision of such information would be in accordance with section 30A; or the Auditor-General of the Commonwealth or another State or a Territory, if the Auditor-General has determined that – it is appropriate that such information should be provided; and the provision of such information would be in accordance with section 30A; or any other person or body if the Auditor-General has determined that – it is appropriate that such information should be provided to that person or body; and the provision of such information would be in accordance with section 30A.

A person to whom a summary of findings is given under section 30(2) must preserve confidentiality with respect to all matters that are in the summary of findings and must not – communicate any information as to those matters to any person; or copy or reproduce any part of the summary of findings, except as may be necessary in connection with making submissions or comments to the Auditor-General under that section or obtaining legal advice as to those matters. Fine not exceeding 500 penalty units.