The Constitutional Court has found that tax records can be disclosed if they reveal evidence of breaking the law, risk to public safety or environmental risk, or if the public interest outweighs the harm to the taxpayer.
In a narrow 5-4 split, the Constitutional Court has paved the way for the previously confidential tax records of former president Jacob Zuma (and others) to be accessed by third parties – in limited circumstances and if their release was in the public interest.