Western Australian Numbered Acts Western Australian Numbered Acts (1) In this
section —
divulge , in relation to information,
means —
(a) to
communicate the information orally; or
(b) to
make available a document containing the information; or
(c) to
make available anything from which, by electronic process or otherwise, the
information may be obtained; or
(d) to
communicate the information in any other manner;
repealed Act means the Companies (Co-operative)
Act 1943 or the Co-operative and Provident Societies Act 1903 .
(2) A person who is,
or at any time was, engaged in the administration of this Act or a repealed
Act must not, except as provided by this section, record, make use of or
divulge information obtained in the course of the administration.
(3)
Subsection (2) does not apply to —
(a) the
recording, making use of or divulging of information in the course of the
administration of this Act; or
(b) the
recording or making use of information for the purpose of divulging it as
permitted by subsection (4) or (5); or
(c) the
divulging of information as permitted by subsection (4).
(4) Information may be
divulged —
(a) for
the purposes of criminal proceedings; or
(b) for
the purposes of any proceedings under this Act or of an inquiry authorised by
an Act; or
(c) with
the consent of the person to whom the information relates; or
(d)
under section 381; or
(e)
under a reciprocal arrangement under section 485.
(5) Information may be
divulged to —
(c) the
Commissioner of State Revenue; or
(d) the
Auditor General; or
(e) the
Commissioner of Taxation, a Second Commissioner of Taxation or a Deputy
Commissioner of Taxation holding office under a law of the Commonwealth; or
(f) the
Australian Securities and Investments Commission; or
(g) the
person who, under a law of another State, or of a Territory, administers a law
of the State or Territory that relates to taxation or the imposition of a
duty; or
(h) the
Corruption and Crime Commission if the Registrar has received a written
request, under the Corruption and Crime Commission Act 2003 for the
information; or
(i)
a person seeking information under an arrangement under
section 381 or 485; or
(j) a
police officer exercising functions as a police officer; or
(k) a
person nominated by a person referred to in paragraphs (a) to (g);
or
(l) any
person, to whom, in the opinion of the Registrar, it is in the public interest
that the information be divulged.
(6) For the purposes
of this section, a person is, or was, engaged in the administration of this
Act or a repealed Act if the person exercises, or at any time exercised, a
function as —
(a) the
Registrar holding office under this Act or a repealed Act; or
(b) an
inspector appointed under this Act or a repealed Act; or
(c) an
investigator appointed under this Act; or
(d) a
person appointed or employed for the purposes of this Act or a repealed Act.