Publication of taxpayer information permits disclosure of names and case particulars in the public interest, subject to appeal restrictions. The Commissioner or an authorised officer may publish the name of any person and particulars of proceedings or prosecution under the Act if deemed necessary or expedient in the public interest, but publication regarding penalties is deferred until the appeal period lapses without an appeal or any appeal is disposed of; for firms, companies or associations, officers or members' names may also be published where circumstances justify it.