Section 7

The operation of section 6 is not limited by any provision (including a provision relating to secrecy) contained in any other written law except to the extent to which any such other written law expressly excludes the operation of that section.

Despite anything in any other written law and despite the making of an oath or declaration of secrecy, a person shall not be guilty of an offence, or liable to a financial penalty, by reason of anything done by the person for the purposes of section 6.

The Auditor‑General or any other person must not divulge or communicate, except, in the course of duty, to another person performing duties under this Act, any information which has come to his or her knowledge, directly or indirectly, in accordance with section 6 in any case in which the person from whom the information was obtained or from whose custody accounts, books, documents or papers from which the information was derived were produced, could not, but for the provisions of this Act, lawfully have divulged that information to the Auditor‑General or such other person.

Subsection (3) does not prevent the making, divulging or communicating in any report of the Auditor‑General of conclusions, observations or recommendations which are based on information obtained in accordance with section 6.