Publication of taxpayer information permitted when necessary in public interest but restricted until appeal rights lapse

Section 159 authorises the Commissioner or an authorised officer to publish the name of any person and particulars of proceedings or prosecutions under the Act when deemed necessary or expedient in the public interest, in a manner the officer considers fit. For firms, companies or associations, partners, directors and other specified officials or members may also be published if justified by the circumstances. Publication relating to any penalty is barred until the appeal period has expired without an appeal or until any appeal presented is disposed of.

---

---

---