96Permitted disclosures of general nature

96 Permitted disclosures of general nature (1) The commissioner may disclose information obtained under or in relation to the administration of a tax law that does not and is not likely to— (a) directly or indirectly identify a particular taxpayer; or (b) disclose matters about the personal affairs of a particular taxpayer. (2) The commissioner may disclose statistical information that does not satisfy subsection (1) if— (a) the reason that a taxpayer or his or her affairs might be identified is that there are few taxpayers in particular categories; and (b) the commissioner is satisfied that it is in the public interest to disclose that information.