Confidentiality of GST returns: disclosure restricted without consent, limited access, with a prosecution and public interest exception. Individual return information may not be published or identified without prior written consent and shall not be used in proceedings under the Act; access is restricted to those engaged in statistical compilation or computerisation for the Act. Disclosure is permitted for prosecution under this or other laws. The Commissioner may authorise publication of class-level information where publication of aggregated data is considered in the public interest.