14. Confidentiality---(1) The Commissioner, the Deputy Commissioner,
 and every person engaged or employed in connection with the work of the
 Commissioner shall be deemed for the purposes of sections 105 and 105A
 of the Crimes Act 1961 to be officials.

   (2) The Commissioner, the Deputy Commissioner, and every person
 engaged or employed in connection with the work of the Commissioner
 shall maintain and aid in maintaining the secrecy of all matters which
 come to their knowledge when carrying out their functions or duties
 under this Act, and shall not communicate any such matters to any person
 except for the purpose of giving effect to this Act.

   (3) Every person commits an offence and shall be liable on summary
 conviction to imprisonment for a term not exceeding 3 months or to a
 fine not exceeding $3,000 or to both who wilfully acts in contravention
 of subsection (2) of this section.