GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 38 Secrecy

GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 38

38 Secrecy

(1) The Auditor-General, an auditor and an authorised person shall preserve and aid in preserving secrecy with respect to all matters and things that come to the knowledge of the Auditor-General, auditor or authorised person in the exercise of the functions of the Auditor-General, auditor or authorised person under this Act and the prescribed requirements and shall not communicate to any person any such matter or thing.

(2) Nothing in subsection (1) applies to or in respect of--

(a) the conduct of any matter necessary for the proper administration of this Act or the prescribed requirements, or

(b) proceedings for an offence relating to government resources or related money or for the recovery of such resources or money, or

(c) disciplinary proceedings brought against a government officer or accountable authority for a GSF agency, or

(d) a report or communication authorised or required to be made by or under this Act or the prescribed requirements, or

(e) a report or communication that the Treasurer authorises the Auditor-General to make to a person for the purposes of a due diligence or similar process relating to the sale, lease or disposal of any government undertaking (or following such a sale, lease or disposal).