No person may disclose to any other person any information obtained by him or her in the performance of any function in terms of this Act and which relates to the personal, financial or business affairs of any person or which may be prejudicial to the performance of the functions of the Authority, except—
| (a) | to the extent to which it may be necessary for the proper administration or application of the provisions of this Act or the Levies Act; |
| (b) | to the extent that this Act or any other applicable law authorises or compels such disclosure; |
| (d) | to the extent that it is necessary for the purposes of pending legal proceedings relating to a matter dealt with in this Act or the Levies Act. |
