Document ID: chunk:federal_register_of_legislation:C2024C00514:section:130
Version: federal_register_of_legislation:C2024C00514
Segment Type: section
Provision Reference: s 130
Character Range: 230893–231636

130  Disclosure to the Secretary etc.
 (1) An audit team leader or a person assisting an audit team leader may disclose audit information to:
 (a) the Secretary; or
 (b) an officer of the Department who is authorised by the Secretary, in writing, for the purposes of this section;
if:
 (c) the disclosure is for the purposes of this Act; and
 (d) the audit team leader or person assisting an audit team leader is satisfied the disclosure is likely to assist in the performance of functions, or the exercise of powers, under this Act.
 (2) To avoid doubt, an authorisation under paragraph (1)(b) may:
 (a) authorise a specified officer; or
 (b) authorise a person who holds, occupies or performs the duties of, a specified office or position.