Certain notices to be confidential documents
188 Certain notices to be confidential documents
In this section – confidential document means the following documents:a notice given by the Commissioner under section 17(1) if the notice provides that it is a confidential notice; a notice given by the Commissioner under section 18(1), if the notice provides that it is a confidential notice; such other document, or class of documents, as may be prescribed.
A person who is given a confidential document under this Act must not, without reasonable excuse, disclose to another person – the existence of the document; or the contents of the document; or any matters relating to or arising from the document. Fine not exceeding 100 penalty units.
A person to whom the existence of a confidential document was disclosed must not, without reasonable excuse, disclose to another person – the existence of the document; or the contents of the document; or any matters relating to or arising from the document. Fine not exceeding 100 penalty units.
For the purposes of subsections (2) and (3), matters relating to or arising from a confidential document include, but are not limited to, the following:obligations or duties imposed on any person by the document; any record, information, material or thing, provided or produced to the Commissioner; the contents of any document, record, material or thing, seized; any information that might enable a person who is the subject of an investigation or inquiry to be identified or located; the fact that any person has been required or directed by the Commissioner to provide information, appear before an inquiry, give evidence or produce anything; any other matters that may be prescribed.
It is a reasonable excuse for a person to disclose the existence of a confidential document if – the disclosure is made for the purpose of – seeking legal advice in relation to the document or an offence against subsection (2) or (3) or obtaining any record, information, material or thing, in order to comply with the document; or the administration of this Act; or any other purpose that may be prescribed; and the person informs the person to whom the disclosure is made that it is an offence to disclose the existence of the document to another person without reasonable excuse.
The Commissioner may advise a person to whom a confidential document is given under this Act that the document is no longer confidential.
If the Commissioner advises a person referred to in subsection (6) that a confidential document is no longer confidential, subsections (2) and (3) do not apply to that person in respect of that document.
This Act’s bill:Explanatory notes
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