House of Representatives
Treasury Laws Amendment (Enhancing Whistleblower Protections) Bill 2017
Revised Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, the Hon. Stuart Robert MP)This memorandum takes account of amendments made by the Senate to the bill as introduced.
Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ADI | Authorised deposit-taking institution |
| Anti-Money Laundering and Counter-Terrorism Financing Act | Anti-Money Laundering and Counter-Terrorism Financing Act 2006 |
| AFP | Australian Federal Police |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investments Commission |
| ASIC Act | Australian Securities and Investments Commission Act 2001 |
| ATO | Australian Taxation Office |
| Banking Act | Banking Act 1959 |
| Bill | Treasury Laws Amendment (Enhancing Whistleblower Protections) Bill 2018 |
| Commissioner | Commissioner of Taxation |
| Commonwealth | Commonwealth of Australia |
| Competition and Consumer Act | Competition and Consumer Act 2010 |
| Corporations Act | Corporations Act 2001 |
| Data Collection Act | Financial Services (Collection of Data) Act 2001 |
| Discussion Paper | Review of tax and corporate whistleblower protections in Australia issued on 20 December 2016 |
| Fair Work Act | Fair Work Act 2009 |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| Human Rights (Parliamentary Scrutiny) Act | Human Rights (Parliamentary Scrutiny) Act 2011 |
| ICCPR | International Covenant on Civil and Political Rights |
| Insurance Act | Insurance Act 1973 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Legislation Act | Legislation Act 2003 |
| Life Insurance Act | Life Insurance Act 1995 |
| National Consumer Credit Protection Act | National Consumer Credit Protection Act 2009 |
| NOHC | Non-operating holding company |
| OGNAP | Open Government National Action Plan |
| Parliamentary Committee | Parliamentary Joint Committee on Corporations and Financial Services - Whistleblower Protections in the corporate, public and not-for-profit sectors |
| PID Act | Public Interest Disclosure Act 2013 |
| Registered Organisations Act | Fair Work (Registered Organisations) Act 2009 |
| Senate Economics References Committee | Senate Economics References Committee into Performance of the Australian Securities and Investments Commission |
| Superannuation Industry (Supervision) Act | Superannuation Industry (Supervision) Act 1993 |
| TAA 1953 | Taxation Administration Act 1953 |
| TASA 2009 | Tax Agents Services Act 2009 |