Confidentiality of tax returns restricts disclosure and use of individual return information without prior written consent. A strict confidentiality regime bars publication or use of information in individual returns that would identify a person without prior written consent, ... Summary
Confidentiality of tax returns restricts disclosure and use of individual return information without prior written consent.
A strict confidentiality regime bars publication or use of information in individual returns that would identify a person without prior written consent, and forbids access by persons not authorised to collect or compile statistics for the Act; an exception allows publication of class level information if the Commissioner considers it in the public interest, while prosecution needs permit limited access.
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