Publication of taxpayer information permits naming persons and associated officers when public interest justifies disclosure, subject to appeal limits. The Commissioner or an authorised officer may, if satisfied it is necessary or expedient in the public interest, publish the name of any person and particulars relating to proceedings or prosecutions under the Act; publication may be in any manner the authority thinks fit. Publication concerning a penalty is precluded until the time for filing an appeal has expired without an appeal or any appeal presented has been disposed of. For firms, companies or associations, officers and members' names may also be published if circumstances justify it.