Confidentiality of tax returns restricts disclosure and use of individual return information without prior written consent. A strict confidentiality regime bars publication or use of information in individual returns that would identify a person without prior written consent, and forbids access by persons not authorised to collect or compile statistics for the Act; an exception allows publication of class level information if the Commissioner considers it in the public interest, while prosecution needs permit limited access.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confidentiality of tax returns restricts disclosure and use of individual return information without prior written consent.
A strict confidentiality regime bars publication or use of information in individual returns that would identify a person without prior written consent, and forbids access by persons not authorised to collect or compile statistics for the Act; an exception allows publication of class level information if the Commissioner considers it in the public interest, while prosecution needs permit limited access.
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