Publication of taxpayer identity in the public interest permitted, with penalty disclosures deferred until appeals conclude. The Commissioner or an authorised officer may publish the name and particulars of any person in proceedings or prosecutions under the Act when necessary in the public interest; publication content and manner are at the authority's discretion. Publication of penalty-related particulars is postponed until the appeal period to the Appellate Authority has expired without an appeal or any appeal has been disposed of. For firms, companies or associations, names of responsible individuals may be published if circumstances justify it.