Tax return confidentiality prevents identifiable disclosure or use without written consent, with limited prosecutorial and public-interest exceptions. Section 152 creates a confidentiality rule preventing publication or identificatory use of individual tax return information without prior written consent ... Summary
Tax return confidentiality prevents identifiable disclosure or use without written consent, with limited prosecutorial and public-interest exceptions.
Section 152 creates a confidentiality rule preventing publication or identificatory use of individual tax return information without prior written consent and prohibits its use in proceedings under the Act; access is limited to those engaged in statistical collection or compilation for the Act, with an exception permitting use for prosecution under this or any other law and a Commissioner-authorised public-interest exception for aggregated class-level publication.
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