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<h1>Publication of taxpayer information may be authorised in the public interest, subject to appeal safeguards for penalties.</h1> The Commissioner or an authorised officer may publish names and particulars in the public interest relating to proceedings or prosecutions under the Ordinance, including names of partners, directors and other corporate representatives where circumstances justify. Publication relating to any penalty is prohibited until the time for presenting an appeal has expired without an appeal or until any appeal presented has been disposed of.