Prohibition on disclosure of tax return information requires written consent and limits access, with a public interest exception. Information in individual tax returns may not be published or used in identifying a person without the written consent of that person or their authorised representative; access is restricted to those engaged in authorised statistical collection, compilation or computerisation for tax purposes, with an exception for prosecution and a separate public interest exception allowing publication about classes of taxpayers or transactions at the Commissioner's discretion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prohibition on disclosure of tax return information requires written consent and limits access, with a public interest exception.
Information in individual tax returns may not be published or used in identifying a person without the written consent of that person or their authorised representative; access is restricted to those engaged in authorised statistical collection, compilation or computerisation for tax purposes, with an exception for prosecution and a separate public interest exception allowing publication about classes of taxpayers or transactions at the Commissioner's discretion.
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