Commonwealth Consolidated Acts(1) A person who:
(a) has commercial-in-confidence information; and
(b) has it only because of performing duties or functions under this Act; and
(c) knows that the information is commercial-in-confidence information;
must not disclose any of the information.
Penalty: Imprisonment for 2 years.
(1A) Subsection (1) does not apply if the disclosure is:
(a) in the course of carrying out functions and duties under this Act; or
(b) to the Commissioner of Taxation, for the purposes of the administration of an Act of which the Commissioner of Taxation has the general administration; or
(c) by order of a court; or
(d) with the consent of the person who applied to have the information treated as commercial-in-confidence information.
Note: A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code .
(2) For the purposes of this section, information is commercial-in-confidence information at a particular time if, and only if, at that time:
(a) there is in force a declaration under section 112 that the information is to be treated as commercial-in-confidence information for the purposes of this Part; or
(b) the information is otherwise treated as commercial-in-confidence information for the purposes of this Part.
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