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Serious Fraud Office Act 1990

Miscellaneous provisions - Secrecy

41: Secrecy to be observed by other persons to whom protected information is disclosed under this Act

You could also call this:

"Keep secrets: don't share protected information unless you're allowed to"

Illustration for Serious Fraud Office Act 1990

If someone tells you protected information under the Serious Fraud Office Act, you must keep it secret. You can only share the information if it is allowed by the person who told you, or if it is necessary for a court case about serious fraud. If you share the information without permission, you can get in trouble with the law. If the information is about tax, you need to get permission from the Commissioner of Inland Revenue to share it. You can also share the information if it is necessary for a court case about tax offences. If you share the information without permission, you can get a fine or even go to prison. You have to be careful with protected information and only share it when you are allowed to. This helps keep people's secrets safe and makes sure the law is fair. You should know that there are rules to follow when dealing with protected information.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM211481.

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Part 4Miscellaneous provisions
Secrecy

41Secrecy to be observed by other persons to whom protected information is disclosed under this Act

  1. No person to whom any protected information is disclosed pursuant to this Act (whether by a member of the Serious Fraud Office or by any other person) shall disclose that information in any way whatever to any other person unless the disclosure is,—

  2. in the case of information protected under section 36,—
    1. authorised by the Director; or
      1. necessary or desirable for the purposes of commencing or conducting any proceedings relating to any suspected offence involving serious or complex fraud:
      2. in the case of any revenue information protected under the Tax Administration Act 1994,—
        1. authorised by the Commissioner of Inland Revenue; or
          1. necessary for the purposes of commencing or conducting any proceedings relating to any suspected inland revenue offence:
          2. in the case of any information protected under any Act other than the Tax Administration Act 1994,—
            1. authorised by the person who disclosed the information to the Serious Fraud Office; or
              1. necessary for the purposes of commencing or conducting any proceedings relating to any suspected offence involving serious or complex fraud.

              2. Every person commits an offence, and is liable on conviction to a fine not exceeding $5,000, who knowingly contravenes subsection (1)(a) or subsection (1)(c).

              3. Every person commits an offence, and is liable on conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding $15,000, who knowingly contravenes subsection (1)(b).

              Notes
              • Section 41(1)(b): amended, on (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 41(1)(c): amended, on , by section YB 1 of the Income Tax Act 1994 (1994 No 164).
              • Section 41(2): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
              • Section 41(3): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).