Publication of taxpayer information authorised in public interest, subject to appeal-period safeguards before penalty disclosures.

Commissioner-level officials may publish names and particulars relating to proceedings or prosecutions under the Act in the public interest, in any manner deemed fit, but publication about penalties is deferred until the appeal period has expired without an appeal or any appeal has been disposed of; for firms, companies or associations the names of partners, directors and other principal officers or members may also be published where justified by the circumstances.

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