Confidentiality of tax returns: consent required for identifiable disclosure; access limited with narrow public interest exception.

Individual tax returns and parts thereof shall not be published so as to identify a person, nor be used in proceedings, without prior written consent; access is restricted to those engaged in statistical collection, compilation or computerisation under the Act, with an exception allowing publication of information aggregated by class of taxable persons or transactions if the Commissioner deems it in the public interest.

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