Document ID: chunk:federal_register_of_legislation:C2024A00121:section:132
Version: federal_register_of_legislation:C2024A00121
Segment Type: section
Provision Reference: s 132
Character Range: 156561–157554

132  Meaning of protected audit information
  For the purposes of this Act, protected audit information means audit information that is:
 (a) information the use or disclosure of which could reasonably be expected to substantially prejudice the commercial interests of a person; or
 (b) information the disclosure of which could reasonably be expected to found an action by a person (other than the Commonwealth) for breach of a duty of confidence; or
 (c) information the disclosure of which could reasonably be expected to prejudice the prevention, detection or investigation of, or the conduct of proceedings relating to, an offence or a contravention of a civil penalty provision; or
 (d) information the disclosure of which could reasonably be expected to prejudice the protection of public safety or the environment; or
 (e) information the disclosure of which could reasonably be expected to endanger the life or safety of an individual or group of individuals.

Subdivision B—Secrecy