Superannuation Industry (Supervision) Legislation Amendment Act 1995 (144 of 1995)
Schedule 4 AMENDMENTS OF THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993
83 After subsection 346(6A)
Insert:
Members of the professional association not to disclose information
"(6B) If, under subsection (4A), the Commissioner discloses protected information, or produces a protected document, to persons in accordance with subsection 131A(1), those persons:
(a) must not disclose the information, or produce the document, to any other person; and
(b) must not use the information or those documents for any purpose other than deciding whether or not to take disciplinary or other action or taking that action.
Penalty: Imprisonment for 2 years.
"(6C) Subsection (6B) does not prevent disclosure of protected information or protected documents to a court for the purpose of proceedings in respect of disciplinary or other action:
(a) that is taken or proposed to be taken against an auditor or actuary; and
(b) to which the protected information is, or the protected documents are, relevant.".