Confidentiality of taxpayer returns prohibits disclosure or use without written consent, with limited exceptions for prosecution and public interest. Confidentiality of taxpayer return information prohibits publication or identification of any individual return without the prior written consent of the person or authorised representative, and bars use of such information in proceedings under the Act. Access to individual returns is limited to those engaged in collection, compilation or computerisation for the Act, except for prosecution purposes; the Commissioner may permit publication of class-level information in the public interest.