Disclosure of Information by a Public Servant [Section 158]

Confidentiality of tax records limits disclosure, with narrow exceptions for prosecution, administration, audit and lawful enforcement.

All particulars contained in statements, returns, accounts, documents, records of evidence in proceedings under the Act and records of proceedings are to be treated as confidential, but specified exceptions permit disclosure for prosecution, administration and implementation of the Act, service of notices or recovery of demands, audit of tax receipts or refunds, inquiries into officer conduct, enabling levy or realisation of tax, lawful exercise of statutory powers, disciplinary inquiries against regulated professionals, contractual data-entry or automated system operations bound to confidentiality, disclosures required for other laws, and publication in the public interest; courts are generally restricted from compelling production or testimony concerning such particulars except as allowed by those exceptions.