Section 152 - Bar on disclosure of information

Tax return confidentiality prevents identifiable disclosure or use without written consent, with limited prosecutorial and public-interest exceptions.

Section 152 creates a confidentiality rule preventing publication or identificatory use of individual tax return information without prior written consent and prohibits its use in proceedings under the Act; access is limited to those engaged in statistical collection or compilation for the Act, with an exception permitting use for prosecution under this or any other law and a Commissioner-authorised public-interest exception for aggregated class-level publication.