Document ID: chunk:federal_register_of_legislation:C2024C00523:section:30:p1
Version: federal_register_of_legislation:C2024C00523
Segment Type: section
Provision Reference: s 30 (pt 1/2)
Character Range: 35544–38267

30  Protection of confidentiality of information
 (1) This section restricts what a *person (the entrusted person) may do with *protected information, or *protected documents, that the person has obtained in the course of *official employment.
 (2) The *entrusted person:
 (a) must not make a record of *protected information; and
 (b) must not disclose it to anyone else;
if the recording or disclosure is not done in accordance with subsection (3).
Penalty: Imprisonment for 2 years.
 (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:
 (a) the recording or disclosure is for the purposes of this Act;
 (b) the recording or disclosure happens in the course of the performance of the duties of the *entrusted person's *official employment;
 (c) the entrusted person is the *Registrar and the disclosure is to:
 (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or
 (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or
 (iii) another *person for the purpose of that other person carrying out functions under a *taxation law; or
 (iv) the Administrative Review Tribunal in connection with proceedings under a taxation law; or
 (vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or
 (vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or
 (viii) a prescribed body for the prescribed purposes;
 (d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:
 (i) an Agency Head (within the meaning of the Public Service Act 1999) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or
 (ii) the accountable authority of a non‑corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or
 (iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or
 (iv) the head (however described) of a Department of State of a State or