TAXATION ADMINISTRATION ACT 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

SECTION 14ZZT   DISCLOSURES QUALIFYING FOR PROTECTION UNDER THIS PART  

14ZZT(1)  
A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if:


(a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ); and


(b) the disclosure is made to the Commissioner; and


(c) the discloser considers that the information may assist the Commissioner to perform his or her functions or duties under a taxation law in relation to the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity.

14ZZT(2)  
A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if:


(a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ); and


(b) the disclosure is made to an eligible recipient in relation to the entity; and


(c) the discloser has reasonable grounds to suspect that the information indicates misconduct, or an improper state of affairs or circumstances, in relation to the tax affairs of the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity; and


(d) the discloser considers that the information may assist the eligible recipient to perform functions or duties in relation to the tax affairs of the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity.

14ZZT(3)  
A disclosure of information by an individual qualifies for protection under this Part if the disclosure is made to a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of this Part.

14ZZT(4)  
In this section:

tax affairs
means affairs relating to any tax imposed by or under, or assessed or collected under, a law administered by the Commissioner.

Note:

There is no requirement for a discloser to identify himself or herself in order for a disclosure to qualify for protection under this Part.




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