TAXATION ADMINISTRATION ACT 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

SECTION 14ZZU   14ZZU   ELIGIBLE WHISTLEBLOWERS  


An individual is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ) if the individual is, or has been, any of the following:


(a) an officer (within the meaning of the Corporations Act 2001 ) of the entity;


(b) an employee of the entity;


(c) an individual who supplies services or goods to the entity (whether paid or unpaid);


(d) an employee of a person that supplies services or goods to the entity (whether paid or unpaid);


(e) an individual who is an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity;


(f) a spouse or child of an individual referred to in any of paragraphs (a) to (e);


(g) a dependant of an individual referred to in any of paragraphs (a) to (e), or of such an individual ' s spouse;


(h) an individual prescribed by the regulations for the purposes of this paragraph in relation to the entity.




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