Confidentiality of GST returns: disclosure barred without prior written consent, with narrow prosecution and public interest exceptions. A statutory bar prevents publishing or using individual return information in identifiable form without the prior written consent of the person or ... Summary
Confidentiality of GST returns: disclosure barred without prior written consent, with narrow prosecution and public interest exceptions.
A statutory bar prevents publishing or using individual return information in identifiable form without the prior written consent of the person or authorised representative. Access is limited to those engaged in collection, compilation or computerisation of statistics for the Act; others are barred except for purposes of prosecution under this or any other law. The Commissioner may permit publication of information about a class of taxable persons or transactions if considered desirable in the public interest.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.