Serious Fraud Office Act 1990

If you need more information about this Act, please contact the administering agency: Ministry of Justice
41 Secrecy to be observed by other persons to whom protected information is disclosed under this Act

(1)

No person to whom any protected information is disclosed pursuant to this Act (whether by a member of the Serious Fraud Office or by any other person) shall disclose that information in any way whatever to any other person unless the disclosure is,—

(a)

in the case of information protected under section 36,—

(i)

authorised by the Director; or

(ii)

necessary or desirable for the purposes of commencing or conducting any proceedings relating to any suspected offence involving serious or complex fraud:

(b)

in the case of any revenue information protected under the Tax Administration Act 1994,—

(i)

authorised by the Commissioner of Inland Revenue; or

(ii)

necessary for the purposes of commencing or conducting any proceedings relating to any suspected inland revenue offence:

(c)

in the case of any information protected under any Act other than the Tax Administration Act 1994,—

(i)

authorised by the person who disclosed the information to the Serious Fraud Office; or

(ii)

necessary for the purposes of commencing or conducting any proceedings relating to any suspected offence involving serious or complex fraud.

(2)

Every person commits an offence, and is liable on conviction to a fine not exceeding $5,000, who knowingly contravenes subsection (1)(a) or subsection (1)(c).

(3)

Every person commits an offence, and is liable on conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding $15,000, who knowingly contravenes subsection (1)(b).

Section 41(1)(b): amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 41(1)(c): amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 41(2): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 41(3): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).