Publication of taxpayer information: Commissioner may publish names and particulars in public interest once appeal rights conclude.

Authority to publish names and particulars in the public interest is given to the Commissioner or an authorised officer with discretion over manner of publication for proceedings or prosecutions under the Act. Publication relating to penalties is barred until the time for filing an appeal under section 107 has expired without an appeal or any appeal filed has been disposed of. The provision permits naming partners, directors, managing agents and other representatives of firms, companies or associations where circumstances justify such publication.

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