Victorian Current Acts

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AUDIT ACT 1994 - SECT 71

Improper use or unauthorised disclosures or provision of information

    (1)     This section applies only to a person who is, or was—

        (a)     a VAGO officer; or

        (b)     a person appointed as the independent financial auditor of the Victorian Auditor-General's Office under section 79; or

        (c)     a person appointed as the independent performance auditor of the Auditor-General and the Victorian Auditor-General's Office under section 82.

    (2)     Subject to subsection (3), a person to whom this section applies must not make improper use of, or directly or indirectly provide or disclose any information acquired by the person by reason of, or in the course of, the performance of the duties and functions or the exercise of powers of the person under this Act or any other Act.

Penalty:     120 penalty units or imprisonment for 12 months.

    (3)     A person to whom this section applies may provide or disclose information referred to in subsection (2) in the following circumstances—

        (a)     for the performance of the duties and functions or the exercise of the powers of the person in accordance with this Act or any other Act;

        (b)     if the information is in the public domain at the time the information is provided or disclosed, otherwise than as a result of a disclosure that the person knows or ought to have known was unlawful;

        (c)     for the purposes of a proceeding for an offence against this Act or any other Act;

        (d)     as is otherwise authorised or required by or under this Act or any other Act.

S. 72 inserted by No. 12/2019 s. 9.



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