Publication of taxpayer information may be ordered in the public interest, subject to appeal timing and procedural safeguards.

The Commissioner or an authorised officer may publish the name of any person and particulars of proceedings or prosecutions under the Act when considered necessary or expedient in the public interest, including names of partners, company officers or association members if circumstances justify. Publication of penalties is restricted until the time for appeal has expired without an appeal or until any appeal presented has been disposed of.

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