Publication of taxpayer information: Commissioner may publish names in public interest, subject to appeal period or disposal.

The Commissioner or an authorised officer may publish a person's name and particulars relating to proceedings or prosecutions under the Act when deemed necessary in the public interest. Publication concerning a penalty is barred until the period for filing an appeal has expired without an appeal or any appeal presented has been disposed of. For firms, companies or associations, the names of partners, directors, managing agents, secretaries, treasurers, managers or members may also be published if justified in the officer's opinion.

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