Section 152 - Bar on disclosure of information.

Confidentiality of tax returns: disclosure barred without written consent, with limited access and a public interest publication exception.

Disclosure and use of individual tax return information submitted under sections 150 and 151 is prohibited without prior written consent, and such information cannot be used in proceedings under the Act; access is limited to personnel engaged in collection, statistical compilation or computerisation for the Act, with an exception for prosecutions, and the Commissioner may authorise publication of information about classes of taxpayers or transactions in the public interest.