A reporting entity, a reporting group member, their officers, employees and agents, and recipients of s 49 or s 49B notices must not disclose to anyone other than an AUSTRAC entrusted person that an SMR has been or must be given, the report or its contents (including the existence of a suspicion), or the existence of or response to a s 49 or 49B notice, where the disclosure would or could reasonably be expected to prejudice an investigation (whether or not one has started). Exceptions cover lawyers and qualified accountants dissuading a client from offending in good faith, and disclosures to another reporting entity to detect, deter or disrupt ML, TF, proliferation financing or serious crime under conditions the regulations prescribe. Offence: 2 years or 120 penalty units. SMRs and related documents are generally inadmissible in court (s 124).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.