Bar on disclosure of tax returns protects taxpayer privacy; consent required with narrow public-interest exception. A statutory bar prevents publication or use of any individual return information submitted under sections 150 or 151 in an identifiable manner without the previous written consent of the person or authorised representative, and prohibits access by persons not engaged in collection or statistical compilation for the Act, except for prosecution; the Commissioner may permit publication of class-level information in the public interest.
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.
Bar on disclosure of tax returns protects taxpayer privacy; consent required with narrow public-interest exception.
A statutory bar prevents publication or use of any individual return information submitted under sections 150 or 151 in an identifiable manner without the previous written consent of the person or authorised representative, and prohibits access by persons not engaged in collection or statistical compilation for the Act, except for prosecution; the Commissioner may permit publication of class-level information in the public interest.
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