Bar on disclosure of information restricts publication and access to individual tax returns absent written consent, with narrow exceptions. A statutory bar on disclosure limits publication and use of individual returns without prior written consent and prohibits access by persons not engaged ... Summary
Bar on disclosure of information restricts publication and access to individual tax returns absent written consent, with narrow exceptions.
A statutory bar on disclosure limits publication and use of individual returns without prior written consent and prohibits access by persons not engaged in authorised collection, compilation, or computerisation of statistics, while permitting aggregated class publications when the Commissioner deems it in the public interest and allowing use for prosecution purposes.
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