Publication of taxpayer information permits the commissioner to disclose names in public interest, subject to appeal-period restrictions.

Section 159 authorises the Commissioner or an authorised officer to publish names and particulars relating to proceedings or prosecutions under the Act when necessary in the public interest; penalty-related publication is deferred until the appeal period under section 107 has expired or any appeal has been disposed of. The provision also permits publication of identified corporate officers or members where circumstances justify doing so.

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