In this tax rule, in some places information sharing is legalised/allowed where on the other places particulars sharing is legalised/allowed and elsewhere facts sharing is allowed though in some places all have been legalised/allowed.

What is the difference among these three terms?

  • Good question. Does the larger section of tax rules that contains this regulation have any definitions section? Often the beginning of a regulation will contain a set of definitions. Sometimes definitions are also contains in a statute authorizing a tax regulation to be promulgated.
    – ohwilleke
    Jan 16, 2023 at 18:24

1 Answer 1


I'm not familiar with this law, but if it works like other tax confidentiality laws I'm familiar with, it would be interpreted so broadly that there would effectively be no difference between "facts," "particulars" or "information."

People receiving tax returns under this law would be prohibited from disclosing any of them. Anything that is in the return would be considered secret.

  • in terms of protection of information all three mean same but what about disclosing of that information is allowed speecifically(e.g. particulars/facts/information..) as the question I asked?In case of disclosing information it is very sensitive to understand laws substantially because it can lead to suit in the supreme court!
    – Learner
    Sep 13, 2018 at 4:47
  • Disclosing none of those is specifically allowed. Disclosing any of them is explicitly prohibited, unless it's for the purpose of administering taxes.
    – bdb484
    Sep 13, 2018 at 12:28
  • Ah! In attached document, there are some clauses, i.e. section 163(3), some of which is red marked, are cases when sharing/disclosing is allowed!!
    – Learner
    Sep 13, 2018 at 14:13
  • Yes, but those provisions all allow disclosure for the purpose of administering taxes. Other uses would be prohibited.
    – bdb484
    Sep 13, 2018 at 20:03
  • Not all in fact! there are some exceptions which are not related to administering tax e.g. 163(3)(p). So, say,for this clause, what is the meaning of information?
    – Learner
    Sep 14, 2018 at 3:38

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