Confidentiality of tax information: disclosure restricted with specified statutory exceptions for prosecutions, audits and government functions.

Disclosure of particulars in statements, returns, accounts, documents, and records of evidence under the Act is prohibited and officers are not to be required to produce or give evidence about such particulars, except for specified statutory exceptions permitting disclosure for prosecutions, implementation of the Act, service of notices or recovery, civil suits involving the Government, audits of tax receipts or refunds, disciplinary or inquiry purposes, intergovernmental tax administration, lawful exercise of statutory powers, contracted automated system operation under confidentiality, compliance with other laws, and Commissioner-authorised publication of class-based information.

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