Non disclosure of GST records limited by statutory exceptions permitting prosecution, government access, audits, inquiries and controlled publication. A general prohibition prevents disclosure of particulars in statements, returns, accounts, documents or records of evidence under the Act and precludes courts from compelling officers to produce or give evidence about those particulars, subject to enumerated exceptions permitting disclosure for prosecutions, Government implementation, service of notices and recovery, civil suits involving the Government, audit, inquiries into officer conduct, intergovernmental tax purposes, lawful exercise of statutory powers, disciplinary inquiries concerning professionals, contracted data agencies bound by confidentiality, other law requirements, and Commissioner authorised publication of class information.