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<h1>Confidentiality of tax returns: consent required and use restricted, with limited prosecution and public interest publication exceptions.</h1> Confidentiality is required: individual return information under sections 150 or 151 cannot be published to identify a person or used in proceedings without prior written consent. Access is limited to personnel engaged in statistical collection, compilation or computerisation for the Act, with an exception for prosecution under this or other laws. The Commissioner may permit publication of aggregated information by class of taxable persons or transactions in the public interest.
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