39Secrecy of information protected under other Acts

1. Every member of the Serious Fraud Office shall observe the strictest secrecy in relation to any information which is protected under any Act other than the Tax Administration Act 1994.

2. Notwithstanding subsection (1) or anything in the Act that protects the information,—

3. any member of the Serious Fraud Office may disclose any such information to any other member of the Serious Fraud Office for the purpose of investigating or prosecuting any offence involving serious or complex fraud; and
4. the Director may disclose any such information, or authorise any other member of the Serious Fraud Office to disclose any such information,—
   1. with the consent of the person who disclosed the information to the Serious Fraud Office, to any other person:
   2. to any Judge for the purpose of obtaining a search warrant under this Act:
   3. to any person commencing or conducting any proceedings relating to any suspected offence involving serious or complex fraud:
   4. to any court hearing any proceedings relating to any suspected offence involving serious or complex fraud.

5. Every member of the Serious Fraud Office commits an offence, and is liable on conviction to a fine not exceeding $5,000, who knowingly contravenes this section.

Notes

• Section 39(1): amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
• Section 39(3): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).