s 54 Preservation of secrecy
54.—(1) A specified person who has information in his or her capacity as such that would not otherwise be available to him or her, must not disclose that information to any person except —(a) in the performance of the specified person’s functions or duties; (b) where the specified person is not the Commissioner — with the prior authorisation of the Commissioner to do so; or (c) as lawfully required by any court, or lawfully required or allowed by or under this Act or any other written law. (2) A person who fails to comply with subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both. (3) In this section and section 55, “specified person” means a person who is or has been —(a) the Commissioner; (b) a Deputy Commissioner; (c) an Assistant Commissioner; (d) an authorised officer; (e) any person authorised, appointed or employed to assist the Commissioner; or (f) a member of a committee appointed under this Act or a secretary to the committee or a person acting under their direction.