after the note, insert
(5) However, if the commissioner makes a return available for public inspection by publishing the return, or the information in the return, and the return includes information about a gift made by an individual, the commissioner must not publish the individual's home address other than—
(a) the suburb or postcode of the individual's home address; or
(b) any post office box details.
Example—publishing
on the commission website
Note An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act
, s 126 and s 132).