Confidentiality of returns is mandated, barring disclosure without consent while permitting limited access and narrow public interest exceptions. Information in individual returns under sections 150 and 151 may not be published so as to identify a person or used in proceedings without prior written ... Summary
Confidentiality of returns is mandated, barring disclosure without consent while permitting limited access and narrow public interest exceptions.
Information in individual returns under sections 150 and 151 may not be published so as to identify a person or used in proceedings without prior written consent; access is limited to those engaged in collection, compilation or computerisation for statutory purposes, with an exception allowing publication of class-level information in the public interest as authorised by the Commissioner.
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