Confidentiality of tax returns: publication and access barred without consent, with narrow prosecution and aggregated-public-interest exceptions.

Section 152 bars publication of any individual return or part thereof supplied under section 151 in a way that identifies the person without prior written consent and prohibits use of such information in proceedings under the Act; access is limited to those engaged in collection, compilation or computerisation of statistics for the Act, except for prosecution purposes. The Commissioner may publish information about a class of taxable persons or transactions if, in the Commissioner's opinion, it is desirable in the public interest.

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