Section 152 - Bar on disclosure of information.

Confidentiality of tax returns: disclosure prohibited without written consent, with limited prosecutorial and public interest exceptions.

Information contained in individual tax returns is protected from publication or use in proceedings without the taxpayer's prior written consent, and access is restricted to those engaged in authorised statistical collection, compilation, or computerisation for the Act; an exception allows disclosure for prosecution, and the Commissioner may publish class level information in the public interest.