Section 158 - Disclosure of information by a public servant.

Confidentiality of taxpayer information limited by statutory exceptions permitting disclosure for prosecutions, tax administration, audits and disciplinary inquiries.

Section 158 protects confidential particulars in statements, returns, accounts, documents and records under the Act from disclosure and from compulsory production or testimony, except for enumerated statutory exceptions permitting disclosure for prosecutions, implementation of the Act, service or recovery processes, civil suits involving the Government, audit of tax receipts or refunds, inquiries into officer conduct, intergovernmental tax levy or enforcement, lawful exercise of statutory powers, disciplinary inquiries against regulated practitioners, contracted automated-system operators under confidentiality obligations, and class-level publication when authorised by the Commissioner.