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CORPORATIONS ACT 2001

CHAPTER 9 - MISCELLANEOUS  

PART 9.4AAA - PROTECTION FOR WHISTLEBLOWERS    View history reference

SECTION 1317AE  CONFIDENTIALITY REQUIREMENTS FOR COMPANY, COMPANY OFFICERS AND EMPLOYEES AND AUDITORS  

 View history reference

1317AE(1)  [Offence to reveal confidentially disclosed information]  


A person (the offender) is guilty of an offence against this subsection if:


(a) a person (the discloser) makes a disclosure of information (the qualifying disclosure) that qualifies for protection under this Part; and


(b) the qualifying disclosure relates to a contravention or possible contravention of a provision of the Corporations legislation by:


(i) a company; or

(ii) an officer or employee of the company; and


(c) the qualifying disclosure is made to:


(i) the company's auditor or a member of an audit team conducting an audit of the company; or

(ii) a director, secretary or senior manager of the company; or

(iii) a person authorised by the company to receive disclosures of that kind; and


(d) the offender is:


(i) the company's auditor or a member of an audit team conducting an audit of the company; or

(ii) a director, secretary or senior manager of the company; or

(iii) a person authorised by the company to receive disclosures of that kind; or

(iv) the company; or

(v) any officer or employee of the company; and


(e) the offender discloses one of the following (the confidential information):


(i) the information disclosed in the qualifying disclosure;

(ii) the identity of the discloser;

(iii) information that is likely to lead to the identification of the discloser; and


(f) the confidential information is information that the offender obtained directly or indirectly because of the qualifying disclosure; and


(g) either:


(i) the offender is the person to whom the qualifying disclosure is made; or

(ii) the offender is a person to whom the confidential information is disclosed in contravention of this section and the offender knows that the disclosure of the confidential information to the offender was unlawful or made in breach of confidence; and


(h) the disclosure referred to in paragraph (e) is not authorised under subsection (2).

1317AE(2)  [Exception]  


The disclosure referred to in paragraph (1)(e) is authorised under this subsection if it:


(a) is made to ASIC; or


(b) is made to APRA; or


(c) is made to a member of the Australian Federal Police (within the meaning of the Australian Federal Police Act 1979); or


(d) is made to someone else with the consent of the discloser.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
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