Publication of taxpayer information in the public interest may be ordered, subject to preservation of appeal rights. Tax authorities may publish a person's name and related particulars tied to proceedings or prosecutions when the Commissioner or an authorised officer deems it necessary in the public interest, with publication methods at their discretion. Publication of penalty-related information is postponed until appeal rights are exhausted or appeals are disposed of. For firms, companies or associations, responsible individuals (partners, directors, managers) may also be published where justified.