(1) The Commissioner may authorise information in the registers mentioned in section 19 and Part 4 to be:
(a) published in the Gazette ; or
(b) made available to the public (whether or not on the payment of a fee) in such other manner as the Commissioner determines; or
(c) made available to a particular person (whether or not on the payment of a fee) in such manner as the Commissioner determines.
The authorisation may extend to so much of the information in the registers as the Commissioner considers appropriate.
Tax file numbers must not be published or made available
(2) Subsection (1) does not apply to tax file numbers.