Confidentiality of taxpayer returns: restrictions on disclosure with limited exceptions for prosecution and aggregated publication.

Prohibits disclosure or publication of any individual return information given for section 151 without prior written consent and forbids use of such information in proceedings under the Act. Access is limited to those engaged in collection or compilation of statistics under the Act, with an exception permitting access for prosecution under this or other laws. The Commissioner may authorise publication of aggregated information about classes of taxable persons or transactions in the public interest.

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