Publication of taxpayer information may be authorised in the public interest, limited by appeal safeguards for penalties. The Commissioner or an authorised officer may publish the name and particulars of a person in relation to proceedings or prosecution under the Act when deemed necessary or expedient in the public interest; publication concerning a penalty is deferred until appeal rights lapse or any appeal is disposed of; names of partners, directors or other responsible persons of firms, companies or associations may also be published if circumstances justify it.